You do know StuGs, Jacksons, SU-76, Jagdpanzers, Panthers, most ATGs, and other dedicated AT units are similar in terms of accuracy that are near 0.06/0.05/0.04. Remember the SU-85 lost its ROF boost at vet 2 and takes longer to fire stock. Why should it be so different? Its only advantage at that point would be penetration which would be very prone to RNG if it only had average accuracy and self-spotting.
Furthermore, if the SU-85 even rotates it still takes that large 50% accuracy penalty.
Axis tanks are generally bigger size, and SU-85 has more range a simply accuracy comparison is misleading...
Stug and Panther has a range of 50, so at range the same ranges su-85 accuracy difference is less, JP does not have that high penetration and is counter to medium tanks plus it is more expensive. Jackons has to be on the move and can not spot for itself.
A combination of 100% hit chance at range 60, with a very high penetration rate and the ability to spot for it self would and a cheap price will simply completely shut down axis heavy tanks...