Most of what you wrote is based on the assumption that +%accuracy improves AI performance.
This assumption is completely wrong.
For low-accuracy guns (< 10%), accuracy makes absolutely no difference vs infantry. It's only scatter that matters.
Oh, i see. You are right. However, i still don't understand why do Panthers receive 0.7 moving accuracy modifier while other tanks like Comet and T34/85 receive only 0.5. Even if it matters only against tanks, it still matters imo.
I think its just some remnant of the old game, where Panthers were facing mostly SU85s, and flanking with blitz speed was an issue. Now Comets and T34/85s are just as fast (or even faster) as the Panther.