Just remember Suhiir's a former USMC and the subtle nuances of physics equasions is not part of their job discription 


 
That said I think everyone undertands if you take Mass X penetrator and drive it at Y velocity then increase the velocity and repeat the test the mass X will drive deeper into the target with the higher velocity ( with the added bonus of a flatter trajectory )......and 
IF that 22% estimate is valid that would put its sabot pen somewhere around 115 in game terms which drills holes in just about everything 
IF they can perfect it and 
IF they can fit that big mother into a tank turret and 
IF they can reliably feed rounds into it and 
IF they can make the entire package something smaller and tougher than just being the largest , most tempting target on the battlefield......... 
IF .like 
IF the thing holds together under the increased pressures for more than 100 firings
Don