This a comparison of M36 before and after the patch vs PzIV with the DPS adjusted to number of hits:
significantly lower
On what criteria is it significantly lower? You observation is all arbitrary. I ran a standard unpaired t-test on the DPS data you provided. The test demonstrate that both live ap/ap patch and live gun/gun patch pairs differences are
not statistically significant at all (P=0.8182, P=0.2903 [..]). All that can be concluded is that the Jackson unit has been re-purposed to be used for different ranges there are no significant buffs or nerfs to the unit itself.
Theorycrafting doesn't always work in your advantage but playing the game does help. You also completely ignored MrSmith's post about DPS and Tanks.
I don't like DPS calculations with tanks. I find it useless, as it totally screws the dynamic of tank-to-tank engagement. Long winded discussions with tons of numbers doesn't help balanced gameplay either.