PZIV finishing off a T-34/76: (640/160)*5.825/(95.6522%)=24.3591sec
T-34/76 finishing off a PZIV: (640/120)*4.875/(50%)=52sec
2*T-34/76 finishing off a PZIV=52/2=26sec
Panther finishing off a T-34/76: (640/160)*6.575/(100%)=26.3sec
T-34/76 finishing off a Panther: (960/120)*4.875/(80/270)=131.625sec
3*T-34/76 finishing off a Panther: 131.625/3=43.875sec
Yes, absolutely, because CoH is a turn-based tactics game where units just slug it out 1v1 without being able to do anything else until either side dies.
Next thing you know we'll be playing it on the DS.