The difference between 810 mm and 750 mm is only 8%. That's not very much - it could be a result of different RHA definition (i.e. harder steel), different estimates for penetrator length, different estimates for diameter or different estimates for density. It also could be result of including some sort of shearing characteristics or other advantages in penetrator material. I can only recall that the older WITU files even assumed a penetration as low as 550 mm at 2,000 m when fired from the Rh 120 L/44 gun - that's why I somehow have my doubts regarding their statement. Similarly people on TankNet assumed a penetration of 960 mm at 2,000 m for M829A3, when they didn't knew that the muzzle velocity was reduced when compared to M829A2 instead of increased. For 120 mm DM 53 and the L/55 tank gun some people expected a muzzle velocity of 2,000 m/s and came up with a penetration value of 1,000 mm RHA at 3,000 m!
In one book the author says that 120 mm DM 53 when fired from the L/55 tank gun can pierce about twice as much as the earlier rounds - but does not mention which. When it is 120 mm DM 13, then penetration would be ~760 mm at 2,000 m - but he uses the plural implying that this statement can not be reduced only to 120 mm DM 13 - If we include 120 mmDM 23, then it should be between 760 mm and ~850-900 mm at 2,000 m, if the author is correct.
Damian: That is more or less what I mean, just with looking at a different aspect. What I try to say is that German ammunition (and also that of some other countries) is superior to the U.S. DU ammunition, if we exclude the point of adiabatic sheer. We do not have proper data about the materials, but reported values for weight, velocity and shape.
A 4 kg penetrator with a smaller at 1,740 m/s is better than a 4.6 kg penetrator at a velocity of 1,575 m/s - as long as the 4 kg penetrator does not have a greater diameter (and data shows that it does not have). If we compare 120 mm DM 53 fired from the L/44 gun and M829A2, we see that they both are pretty close. M829A2 is 10 m/s faster and 4 cm longer (not necessarily in penetrator length), but has also a 3-4 mm greater diameter, which means that the energy per surface is actually lower, because the penetrator weight is nearly the same.
Fact is that both IMI and Rheinmetall, as main developers of tungsten ammunition, claim that their latest rounds have improved performance due to the use of better alloys. How much better is unkown to us. One example is the presentation "Advanced Penetrator Materials" - there three different tungsten materials (conventional, adiabatic-shearing and a nano-composite) are compared with DU. None of the alloys achieves the same performance (which also may be due to the lower densities), but the adiabatic-shearing tungsten is far superior to the conventional one, while the W-nano-composite is even better than the shearing tungsten.
The question is how much advantage does DU have? It is possible to create tungsten alloys with a density as high (or even higher) than DU - and based on caluclations the typical density of only 17.5 g/cm³ does not fit for modern APFSDS rounds - and it is possible to increase performance by using a shearing or nano-composite alloy.
So coming up with higher penetration values for DU rounds without knowing how large the advantage of DU is (and without knowing if there still is an advantage of DU) seems somehow biased.