???
SU 76 reload: 5.275 at vet 3: 4.38
Puma reload: 4.1 at vet 5: 2.62
SU 76 damage: 120, with vet 140
Puma damage: 120, with vet 160
???
Check post 35 calculation are done by the the game's DPS file.
Regardless of reload Puma has less than half the penetration of the SU-76
In addition SU-76 get damage at vet 2 while Puma at vet 3 and the SU-76 vets faster.