Far 0.045>0.0.4 (it also 60 vs 50 even more accurate)
Mid for SU-85 is 30 for panther is 25 so Su-85 is more accurate at 25 than Panther.
Close Panther is superior but that is at range 0 where the projectile will collide anyway so practically no difference.
Thank you for demonstrating how much you don't understand coh2 stats.
They're not set values, range near is 0 and mid is 25, so that entire spectrum goes from 60% to 45% for the Panther (uniform scaling), while for the su85 it goes from 55% to 45% from range 0 to range 30. Panther is clearly superior from range 0 to about range 20ish depending on the math.