Accuracy does not matter against infantry at any range, not even point blank.
Scatter is what really matters against infantry at all ranges.
Only change here is that I set accuracy to 100%. No change to scatter or anything else.
Saying that accuracy does not matter is simply false. Company of Heroes 2 has different projectile types within the modding tools and you can individually customize or create your own behavior for projectiles such as creating a projectile that causes Rear Armor hits regardless of where you shoot at an enemy vehicle.
Scatter is mostly used to define the parameters around AOE (Area of Effect) and how accurate those AOE shots are within the initial shot.
Most vehicles are designed around this as a solution to problems involved with projectiles hitting terrain such as the Ostwind back in the day if anyone remembers that. Rather than take the time to actually fix projectile animations and terrain issues (many vehicles have different projectiles so they would have had to have dozens of projectiles to fix) Relic took the lazy way out and just decided for the projectiles to hit the ground and have it do AOE damage as their band aid solution to the problem since COH 2 is essentially a mod of COH 1 and they couldn't be bothered to put in an ounce of effort into the game compared to COH1.
This is not an issue for infantry as the bullets have a universal projectile and they only had to make sure that worked as intended as they could just "band aid" the rest of the projectiles in the game.
Now back to the Stuart. The Stuart uses the same projectile as the T-70. In fact both are almost exact clones with some slight differences.
Stuart AOE = 1.75
T-70 AOE = 2
Panzer IV = 2.5
Tiger = 4.0
When testing With the same Scatter Values as the T-70 the Stuart is still rather bad.
Testing with with the same AOE as the T-70 showed similar results
The T-70 having -1 in its Range Profile basically makes it use the Near Accuracy most if not all of the time.
When testing the Stuart with -1 in its Range Profile being the only modifier changed suddenly the Stuart is on T-70 levels. Like night and day difference.
So the conclusion here is that the Stuart suffers greatly from essentially always being at FAR range due to its shite Range profile while the T-70 is almost always at Near Range thus making it significantly more potent due to the large increase in accuracy between Near and Far.