Yes, sure, obviously it must be that the Allied, Soviet and German command staff were all stupid...
I don't know what exactly is the issue, but obviously there must be some reason we are not aware of. And besides the germans I'm not aware of anyone using AA guns against tanks widely, and the germans were only using the heavy AA 88, not lighter AA like 20mm or 37mm
I'm not sure why the soviets built so many 45mm AT guns, I think it is well know they couldn't penetrate the better armoured tanks like Tiger, T-34 and Panther. Maybe they could penetrate Panzer 4's?
Edit: It looks like the soviets learned their mistake of using 45mm too:>>>Appearance of the heavy
Tiger I and then the
Panther changed the balance in favour of the Germans. 45 mm guns model 1942 could only pierce the side armour of the Panther while the ZiS-3 managed to penetrate the sides from a greater distance. Against the Tiger the ZiS-3 was effective only from the side at close range (up to 300 m) and 45 mm pieces were nearly helpless. A more powerful gun was needed and on 15 June 1943 the ZiS-2 once again entered service as
57-mm anti-tank gun model 1943. Until 1945 9,645 units were produced.
<<<
en.wikipedia.org
And even the 76mm ZiS-3 (A regular, non-AT artillery) armour penetration was only average despite it having a much, much stronger punch then a 40mm bofors:
https://en.wikipedia.org/wiki/76_mm_divisional_gun_M1942_(ZiS-3)#Ammunition_data
Summing up, I'd expect that the 40mm bofors cannot even penetrate Panzer III or IV. It probably was only effective against light tanks.
So 1940 Anti-Air should not have a piercing of 60, which penetrates Medium Armor 39. It should have a penetration of about 40.