Um ok I don't know if I ever saw that many PPs ever... I seem to average about 6 or so. Since I not the best player and chose the underwhelming Armor doctrine..I just get about 6 per loss I dunno where them other numbers came from
It is relative to your rank, and the rank of your opponents. If you are somewhat low - rank 1-3, and your foes are around rank 6 - 8, you'll get around 20pp, win or lose.
I've seen people do very well with Armor doctrine at endgame. The common factor seems to be Airborne Reinforcements, for 3 RR squads.