So it actually more accurate than the Stug as I pointed out.
What is more important thou is the fact that TDs (+60) are too accurate at long ranges especially vs medium tanks that are outranged by x150%.
Tds should have lower accuracy than ATG that can not relocate fast and keep the distance.
SU-76 more accurate than stug (8% Karl! 8%!), but stug have more hp, don't die from ballistic weapons and AP rounds from mg-42, have TWP and MG on top and deals more damage per shot (30% higher than SU-76! 160 vs 120).
If TD will be missed every 2-nd shot on max range, that for what it have so high range, and what role of it have - free experience for mediums? Because if suggest, that in middle range TD will be 100% accurate that will be means only one thing - dead TD. Mediums more faster and maneurabel that any TD. On middle range TD don't have any chances on win against medium.
And don't forget, to shoot at max range, you must have vision, that means you have some spotter nearby to your target.