I would argue that increasing reload by almost 50% and replacing 30% reload Speed with 30% penetration still supports my argument.
It was repurposed to kill literally 3 Units and compared to previous Iteration vs meds, it is bad, considering how powerful when vetted it was vs meds.
Accuracy does not Play such a major role when you can shoot 5-6 shots in the same duration as you can shoot 3 now.
You really are massively overestimating accuracy impact of high rate of fire weapons for dps calculation.
Check your math reload did not become 50% slower (0.70-0.78).
And you are underestimating the changes in accuracy target size and rotation.
A PzIV firing on SU-85 at max range has 45% chance of hitting a SU-85 and 22.5% while moving.
Diving a PzIV to kill a SU-85 has become much more difficult.
The argument the SU-85 is bad vs mediums is simply holds no water, SU-85 can fight the majority of axis armor effectively.
Overall SU-85 is much more powerful than it used to be.