We have to remember the grand-strategy perspective. If this was a tactical game then yes the AT gun should be the same as the tank gun but HOI4 has a lot of mechanics that makes sense only when viewed from a larger perspective (like CIC for resources etc).That's possible, but that's a lot of mental gymnastics required to arrive at that conclusion when it still doesn't make a lot of sense up front. I don't really know how often tanks were brawling at close range where they could actually shoot at the sides and rear of an enemy as opposed to shooting each other from across fields, I'd have to look into it.
With two divisions fighting over tens of kilometers of battlefield then guns mounted on vehicles will have more opportunities (and can create such opportunities) to shoot at less armored parts of the enemy than much less mobile AT-guns. There was a difference between piercing of tanks and AT guns before we had the tank-designer and I always reasoned that the difference is derived from a reasoning along those lines.
In any case the stats are diluted in the division-stats in the end so it wouldn't really carry all the way no matter how historically accurate you made the techs and designer as it's less relevant on the grand-strategy level (or rather how the game mechanics works).
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