You can make any equation to accommodate the values you want, it doesn't mean that the variable is valuable at all to make comparisons with.
Specially when you have vehicles which can't either kill or die with no overkill dmg.
I just think, in fact you can make "adjustments" for DPS.
(HP/DMG per Hit)=TimeLife => if digit is round we have TimeLife of Target.
Example: Hp=50, DMG=25, Speed of Attack=1
When timelife is not round digit. We just add time until timelife not become round value if divided on speed of attack.
Example: Hp=60, DMG=25, Speed of Attack=1
Real TimeLife=3s (+1 round of attack)
In fact any digits after comma "means" that attack in progress and in reality it must be ended.
If we add to our digits chance to hit, from this point we could only talking about "estimated" timelife.
Hp=50, DMG=25, Speed of Attack=1, Chance to Hit=80%
TimeLife=50/(25*1)=2s (we have got "raw" timelife - lowest value of our range, if all attacks were succesfull)
Estimated TimeLife= Timelife / Chance to Hit= (2 * 0,8)=2,5s
But we also remember that any digits after comma means that attack in progress.
Estimated TimeLife=from 2-3s.
We got range of time when target could be killed and from smallest to biggest time it increases on Speed of attack time (if we have 2-5 range, we could kill target on 2,3,4,5-th second if Speed of Attack is equal 1 second). If we add to our new digits chance to pen, it just make range wider.
I agree, that raw dps how i count earlier too rude method, if we turn on in game chance to hit and chance to pen. We could just got "estimated" range of timelife.