I don't want to jump to early conclusions, I'm just starting to form one.
But the discrepancy is astonishing. In game, the lower hull can easily be penetrated my the M1A1 76mm gun at ranges up to 2k. The numbers from the tests of the Waffenpruefamt in 1944, as cited by Jentz, say no pentration possible at any range (at 30 degrees).
While it is always a bit problematic to compare different tests, the is simply too fundamentally to be ignored.
In 1944 the Germans even reduced the lower hull armor thickness from 60mm to 50mm with the introduction of the G variant in order to increase armor at some other locations like rooftop or some parts of the side armor. Certainly they would not had done that to a very critical location if that would have been seen as taking a high risk.

Yeah the tests I did were with Hooter (in case most don't know were a pair of tank wreckers), I asked him to the DA to run the battery of tests because I had a feeling something was off on the Panther being destroyed a little to quick from the front lower hull.
Here's my biggest problem - I will post a photo to better show what I am wondering about -

The Front Lower hull seems a bit to low to have a round fly and Arc then penetrate, I would assume it would hit the upper hull the majority of the time, however I am in Awe that in a battery of tests done, Hooter was able to hit that Front Lower hull 1 outa 5 tries at varied ranges.
Granted I am a good shot also, but i don't feel it should be hit that often, Sure it's possible to hit it, however I think the numbers are out of wack.