It does 0.5 more damage.
Extra range and accuracy on an ATG is a lot better than reload. They are hard-hitting but slow meaning that they will rarely get off more than 1 shot at a time. The reload difference would only make a difference if you fired like 5-6 shots at once which NEVER happens.
And the extra range and accuracy is just insane, there's no backing up from this thing. The main issue with Pak40s is their low accuracy and short range but with the 17 pdr just pop APCR rounds and you'll get 100% accuracy and +5 rage which is basically the length of a Tiger. So no, it should not go down in price.
Or, the reload difference is the difference between getting just 1 shot, or getting two shots off at the enemy. Guess what does more damage? 2 shots at 187 dmg, or just 1 shot at 150(187.5, if you do happen to have the AP rounds).
Essentially, the "+5 range" is 1.66 seconds extra fire time AT MOST if you are shooting a King Tiger. For everything else, it's less than that. So essentially the only thing you're doing is covering for the reload time deficiency that you have compared to the pak.
At 85% accuracy at long range, both the pak40 and the 17pdr are more than just "able" in their efforts to hit enemy tanks.
