hit and penetrate and the DPS of this units vs medium is very important in their ability to counter them.
Still IMO irrelevant as DPS doesn't translate well into tank vs tank combat as it might do with infantry.
In case of infantry, the sheer amount of models, HP and amount of bullets shot, makes DPS a somehow reliable stat source.
If you are accounting for ONLY 640HP mediums with those armor values, the model you should be looking at is Time to kill based of number of shots.
120dmg: only Su76. It takes 6 shots (80dmg overkill)
140dmg: only vet2 Su76. 5 shots (60dmg OK)
160: most sources. 4 shots (0d OK)
200: FF, Jackson, Command PV mark vehicle. 4 shots (140d OK)
240: Jackson AP, ISU. 3 shots (80d OK)
280: FF vet 3. 3 shots (200d OK)
320: Ele/JT. 2 shots (0d OK)
IB4 "but it doesn't take into account accuracy". That's true. But that ideal DPS doesn't work with vehicles as not all hits in most cases are natural ones due to scatter been a factor as well. You could factor accuracy as a max average non ideal scenario on which scatter hits doesn't occur and then you have a min-max situation.
Ex: Ele/Su76 at their max range respectively have only .55 acc which basically would double the amount of shots required (if we don't account scatter hits). On the other hand, JT has .88 (which puts it at an extra shot) or FF which won't miss.
Note:
-You are also missing M10 on that list.
-I mentioned C. PV mark vehicle cause for all that matters, is the same as using any other munition ability.