and actually let's look at FF vs jp4 accuracy at 45m
FF size: 23
jp4: 17
FF accu at 45: .05 (x1.10) = .055
Jp4 accu at 45: .045
FF vs jp4 = .055 * 17 = .935 (.85 if no tank commander upgrade)
Jp4 vs FF= .045 * 23 = 1.035
even with the tank commander, the Jp4 have an accuracy advantage over the Firefly. it is statistically impossible for a stationary jp4 to miss the firefly at 45m.
The value of TD is on how it fight other TDs but how well it counter tanks.
JP is a decent units, but it is very expensive (in tech cost,cost and pop) for countering mediums
and luck penetration vs heavily armored vehicles.
You claimed the JP has serious advantage due to its target size and armor but the number you provide show a slight advantage 6.5% that becomes even less when one factor in collision hits.
As for the DPS of FF you also underestimate it:
JP vs IS-2 time to kill
vet 0 65.25 - 85.25
vet 3 50.74 - 66.27
FF vs KT
vet 0 82.75 - 107.50
vet 3 37.75 - 56.50
Firefly (Tulip)
vet 0 66.25 - 91.00
vet 3 31.50 - 44.00
(number might be a bit off since the patch)
I am not sure what you point is thou.
FF does not need to have the high accuracy its has. It does not need to have mid range longer than Elephant and JT and it does not need an extra x130% at vet making able to "score" hit reliably even vs kubel.
FF is does not have a mobility that far worse than JP4 while it has access to "warspeed", 45 S radius 360 vision and access to hammer tracking.