Appologies accepted. I am not kevineduguay1...
I don't think that a 2 points difference is ridiculous, because it affects not only the Abrams, but also the Leo 2 (up to the A4), Merkava...etc. What seems ridiculous is Western 120mm L/44 being rated as inferior to old Soviet 125mm guns. I am not ignoring other problems with the accuracy formula, it's just that as I have a little more knowledge on tank guns performance, it came to my attention first.
By this formula, who can garantee that even the Leo 2A6 120mm L/55 accuracy of 14 is right? Or even the Challenger's rilfed guns? What we need is a better general formula.
Finally, I still remain with the same doubts I posted.
But thanks for the answer, anyway.