If you are speaking about accuracy it cant solve this problem. I have no idea what mambo jambo should have been done with target sized and modifiers to ajust TD perfomance against.
I can imagine what could have been done to LVs in order to make them less vulnerable, but I dont think that accuracy and target sizes alone can even slightly fix the issue of how TDs are effective against any other armored units in the game.
Because to stay resonable, TDs chances to hit medium shouldn't be lover then 70% imo and considering that pretty much all scored hits will be penetrating one it would hardly make a difference, at best it will increase chances of medium escaping.
Not to mention that even if TDs were nerfed and some perfect formula would have been found, people would have still used TDs just because you dont really have other options. Its either AT guns and TDs against anything heavier then medium.
I am in the camp that when they fire they should hit reliably maybe not penetrate but they should be hitting. I personally think ROF should be attribute that ought to be tweaked. If everyone is making 2 AT guns then it makes it hard to react. Same with TD, 2 jacksons can autodelete a P4 fairly without any counterplay aside from smoke. Longer ROF by about 2 secs but increased pen to compensate. That way super heavies don't get to roam free.