Best tank gun of WW2???

To listen to the obsessive Uber-panzer boys you would think tank killing was 'THE' decisive factor in WW2. However the surveys done on tank casualties found the average range for engagements in NW Europe was 800 yds, 54% of tanks losses were due to gunfire ((A/T guns as well as tanks) and that target types by ranking were:

A) Fortifications (22%)
B) Buildings (17%)
C) Personel (15%)
D) Tanks (14%)
E) Artillery (12%)
F) Wheeled Vehicles (8%)
G) All other targets (11%)



nitpickers note: I rounded the figures so I know it does not total 100.