SU 82mortar is more accurate and has 6 soldiers in crew, no 4.
I think penetration ZiS and PaK is similar, but ZiS crew is 6 and can to bomb.

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72 | ||
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36 | ||
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29 | ||
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176 | ||
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70 | ||
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43 | ||
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17 | ||
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5 | ||
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4 | ||
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4 |