I believe it has to do with playability. If you actually had realistic distances for the Tiger it would be so uber as to be unstoppable. The other thing is that the maximum effective range for a given round is most often much longer than the range at which you can actually make an effective hit. For instance, while a Tiger might be able to run a Sherman through at 2000 M, actually hitting the thing at that distance would be much more problematic. Balthasar Woll might be able to make the shot in his sleep, but probably few others.
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