You know the descriptions of weapon stats is included in the MOBHack manual.
Quote:
HE Kill - the value of the round at killing soft targets. Bigger is better!.
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The HEK value is determined in large part by the dimensions of the round the weapon fires, with things like number of guns (in a multi-gun system), and ROF playing roles as well. Continuous fire is something that appears difficult to model, while ammo supply it totally dependant on ammo values for the unit (don't see why an HMG automatically has to have more ammo than an LMG/MMG either).
So basically you have two versions of the same weapon, one for the LMG role and one for the HMG/MMG role. The size of the round the gun fires and its cyclic rate are not different between the two. Its accuracy is, given that the HMG/MMG in the sustained fire role, etc, are usually mounted on a tripod or are otherwise static when firing, unlike other infantry weapons where accuracy is degraded by being on the move. As has already been mentioned, Class 3 MG units also have benefits that basic inf units with Class 2 LMGs do not.