This bit about German steel vs. Soviet steel is only partially true... The quality of the German steel was high at the beginning of the war, where the Soviet was unpredictable - some good, some bad. Later in the war, 1994 on, as the Germans ran short of the important trace metals for making high quality hardened steel alloys, their armour quality deteriorated. There was also a patch in 1944 when Panther armour suddenly dropped markedly for a time. In these cases, the armour suddenly became prone to shattering - not a good thing.
The germans also toyed with various face-hardening techniques, some of which turned out to make the armour too brittle under combat conditions.
Yes, as stated (once or twice) before - reload times and turret rotation speeds are averaged. Turrets on electrical drives, such as the Tiger's, depend directly on the engine revs - but you also run the risk of burning out the clutches or oeverheating the engine if you are inexperienced. Reload times will get cleverer when we implement ready-racks - but, of course, we'll then get people moaning about how slow the reload is when they forget to restock the ready-rack!
For the record, the Tiger's armour (at 100mm) doesn't overmatch an 85mm round enough to cause any issues for the round; it does for the 76mm. See the Tiger vs. T-34 76 in maps to come!
Likewise, it is incorrect to assume that armour slope makes no difference - it makes a vast difference in how the energy from an incoming round is applied. When the angle becomes steep enough, the kinetic energy is suddenly applied to a far larger area and fails to cause the requisite super-heating of the armour at the contact point - and fails to penetrate. Doesn't matter how much the round over-matches the armour at that point, unless the armour is poor quality enough to shatter.
Back to the original ref material: we use modern (post-war) research from various British, American and Soviet sources on how penetration occurs. One of the things this tends to show is that the "T/d" ratio is something of a fallacy - what matters is the energy the round is carrying and whether or not it can be applied on a sufficiently small area. Steeply angled armour immediately spreads the impact. This is also why the modern trend is to create LONGER penetrators, not BROADER
More energy applied, over the same surface area.
EDIT: Yes, the Tiger was becoming obsolete on the Eastern Front from 1944 on. It was helped by the poor quality/training of many Soviet crews and the experience of the Tiger crews. Its reputation is best known from US/British opponents who only had 76mm guns (on the whole) and had a torrid time dealing with Tigers. Also, there are NO maps from us showing the Tiger in its 1942/43 heyday!