Yes but panther rear half is only 90.
A Churchill has better chance of killing a panther than p4 has killing a Churchill, or a t34/85 has better chance of killing p5 than p4 killing Churchill etc.
Panther has more range and no reason to ever flank a churchill.
How does that translate to churchill having better chance of killing panther in any other scenario then ullus classic reverse attack move?
Also, churchill is slow, heavy infantry tank, panther is speedy premium med with range advantage over everything but its own hard counter.
As i been clamouring for. Panther veterancy of armor skirts is useless these days.
Its not supposed to be helping much for rear armor, it helps with front armor vs meds and generalist heavies.