Panzer Duel!

Obviously the PZ-IV Ausf. H because this version was entered in active duty in 1942 (march if I recalled correctly) when the H-39 was put in active duty in 1939 and the Kwk 40/L48 can penetrate 63 mm at 2.000m. However, if you put early versions of PZ-IV (D or E), the H-39 got his chance : the PZ-IV Ausf. D or E has just 30 mm of armour in frontal, when the H-39 got 40 mm. Worst is coming : the 37 mm gun SA-38 can penetrate 32 mm of armour plate at 400 m (when you know that the armour of a PZ-IV Ausf. D or E was only 30 mm in frontal).