It's kind of hard to claim that it's a "theoretical" penetration value when they were derived from actual experiments and not from any theoretical calculations whatsoever.
In other words, if those are the listed penetration values, during an experiment, they achieved that value of penetration on actual armor plate.
The only question is whether there was a different quality of steel, but often their experiments included actual tanks or at least provided an approximate result.
Edit:
In response to the linked post:
I've taken a good deal of time explaining why, exactly, a late model PzIV, i.e. 80mm front plate, actually has superior front armor to the T-34, whereas the T-34 has superior side armor to the PzIV. It's simple trig (which is not theoretical, it's mathematics), the effective distance a round has to travel at 0 degrees from the horizontal on each armored plate gives you a significantly larger value for the PzIV plate.
It's also the case, when you look at tank production figures, it's quite reasonable to have a substantial number of Panthers and T-34/85s, as their production numbers are quite comparable to the PzIV and T-34/76, respectively, by 1944/45.
Also, it's pretty clear to me that the StuG should be receiving greater representation on most Axis maps. There should CERTAINLY be fewer Tiger Is, as the production figures were extremely low (the cost being extremely high).
I also dispute the idea that "tactics" were what won the day for the Axis. No matter how good your tactics are, they don't affect your armor penetration values or your armor thickness/slope. Sorry. Nothing can be done about that one. It's a pretty asinine point, too, considering that in RO, we're talking about human players who may be more educated about the opposite faction's tactics and may be dutifully playing their respective tanks to the best of their abilities.
Just because the average Soviet soldier had no mental concept of how to defeat a Panther with a PTRD in real life doesn't mean an RO player can't know precisely where the weak spot in the armor lies to defeat it. In effect, real life World War 2 tactics are irrelevant to Red Orchestra. The only thing that should matter is realism in the physics engine.
And as a note....the game is clearly unrealistic in terms of armor penetration values. There have been very solid cases put forward that the PTRD (by people who have seen the code) has too much armor penetration. It's also notable that in RO (there is video documentation to support this), the T-60's 20mm gun can defeat the Panther and IS-2, which is sheer nonsense. I can also show you the post where one of the developers of DH said that some of the angle models are inaccurate, and that he fixed them for DH (I'll let you be the judge of that).
As much faith as I have in Tripwire for realism, I don't think they're gods, incapable of any mistakes, particularly when it comes down to a software bug.