the muzzle velocity of pak44 was 935m/s while pak40 880m/s, with roughly same projectile mass (28.3 to 27.9 kg) and even calliber the initial energy of pak44 will be greater (13.1kJ to 12.3kJ), so better penetration. But on the other hand the lenght of pak44 was smaller than pak40 (54.7 to 61.2 callibers), so pak40 should be more precise, even regarding smaller muzzle velocity. So ultimately let's say not 276mm of penetration but 250mm, but then again not 0.29 but 0.27 focus. And this works out if or not the WG is nerfing German guns. Of course the pak40 will have shorter effective distance and the penetration will drop faster over distance due to same mass travelling with lower speed, but still this gun would spray havoc in seventh tier: 250mm penetration. I mean I don't have anything against such a gun, but isn't it a little high for T7? Even with reduced RoF. Let's consider this: with 10.5cm L52 you have 320 avg dmg at 8.33 shots/min, witch gives you 2665.6 DPM. Now the pak40 will have less avg dmg than pak44, let's say 500 instead of 560. So it would need to shoot at 5,33 shots/min rate of fire to have same DPM. But at what penetration. The effective range of this gun (don't forgot the focus, JgP's gun has 0.3) will be much greater than that of Jagdpanther and so the lower fire rate will be compensated by the fact that you can shoot not being even spotted, not to mention that you will oneshot everything up to Tier 6.