That is not true. If it was then every single vehicle would have 0 accuracy. If every vehicle had 100% accuracy then each vehicle would turn into snipers one shotting squads.
The current system in COH 2 is a result of not having target tables. If a T-70 had 100% accuracy it would kill a model every 2 hits. To get around not having target tables COH2 uses a bootleg system in which you need enough accuracy to hit in the general area and then its about AOE/Scatter on the weapon.
This is why COH2 is extremely RNG based because in the slight chance that you do manage to land a direct hit via accuracy you will get a squad that gets completely one shotted with 0 counterplay involved especially if the units happened to be clumped up together.
I would prefer it if COH2 didn't have a lottery system in place and units did damage on a consistent basis based on the role of the unit.
A T-70 firing on infatry at far range has 2.5% chance to hit a entity and 1.25% if it moving. That is simply not important (not sure if the game even goes to accuracy role on that odd). Since T-70 does lots of AI damage that means that most of that damage come from scatter shots and thus the moving accuracy penalty is not really relevant.
Now if in your opinion moving penalty of T-70 is relevant to it's performance feel free to explain how.