France '40 - 8,8 Hard Attack Value

[BigDuke66]

To be honest that confuses me even more.
As I said I looked through he values and one can follow why Panzers, Panzerjäger, AT guns etc. have certain values considering the often mixed Panzer formations or the usual differences of penetration performance depending on the sources one uses.
But the 88 with a 10 fold hard attack value compared to a real life maybe 3 times as good armor penetration compared to PIV makes me wonder how the values of the others were derived from the 88. And that counts for Pruchas & the Alt values.