Flak's argument doesn't necessarily qualify the 152 as a variant. It only means that the LW _initially_ thought of the 152 as a variant. That's reasonable given their incomplete understanding of the scope of the changes. In fact, given their concentration on reusability of 190 jigs, it makes sense.
However, Kurt Tank seems to be arguing from the start that it was a new aircraft, derived from the 190, but not merely a new variant of the 190. The designation of the first Ta-152 prototype as an A (which clearly occurred, as proven by the schematics shown in Harmann's book), backs that theory IMO (otherwise the A would have been an H, and so forth).
Why do they go from C to E? Who knows... perhaps to avoid confusion with the 190D? But the jump to H from Hohenjager is clearly understandable (if not proven, as you reasonably argue), and is at least as arguable as a linear system.
However, the 152A is not, in any way, compatible with inclusion in the 190 designation system. The fact that it didn't achieve production is immaterial, as it was named the A on schematics produced prior to that decision and would have likely entered production as an A had that not occurred.
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SnakeEyes
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=4th Fighter Group=