I dont know how are you guys fetching the reload speed but I got it from here: https://coh2.serealia.ca/. It says 9 reload duration for non siege mode and 10-12 for siege mode which would mean obviously the reload is slower in siege mode for some reason. This is what I based my issue on.
That sight has calculated the ROF similar to other vehicles and has not factored in the 0.75 reload bonus in siege mod. If you are still skeptical you can test it in cheat mode and time it.
The modifier make little sense since they could simply apply the desired reload. It probably a left over from an earlier version of the vehicle where the two modes would probably use the same weapon.
I wouldn't worry about getting a stat wrong happens to everyone, the fact the you even bothered to check stats before posting is (or has become) admirable.
Regarding Kv2 vs Panther:
- Range: Panther trumps KV-2 here. Kv2 cannot even fight a panther at max range that is 50.
- Armor: Panther has a 73% chance of penetrating a Kv2 while Kv-2 has a 53% chance of penetrating a Panther which goes down to 49% when Panther hits vet3. So I guess in a Kv2 vs Panther fight, Panther will come out on top as you stated.
Kv2 is rather a dedicated anti infantry tank but it should be able to fend off attacks from panthers. Obviously it shouldnt destroy panther in a 1v1 but atleast deal enough damage to cancel the dives.
I have to point out that:
KV-2 does 240 damage so it need 4 penetrating shot to kill a panther,while the Panther needs 7 KV-2 does 120! deflection damage so it will damage a Panther even if it does not penetrate.
KV-2 has 1040/1200 HP which is generally better than an armor bonus
KV-2 at vet 2 matches the range of Panther at 50.