It all depends on the circumastances of impact. And of course on the projectile properties. AP-solid and/or APC shots made of low grade steel were common to soviet A/C guns. In so far they were inferior to the US rounds, but not by much.
The 45mm figure fits well to a plate net impact obliquity of 30 deg. Sadly not all such circumstances (area of hit into the plate, true impact obliquity, plate properties[elongation, brinellhardness, thickness, SS], target angle, true impact velocity) are noticed in test results (sometimes plates have been repeatedly striked, suprise, they achieve penetration!), this makes it impossible to compare the results with other ones.
I did a lot of digging into this matter and so far, I believe M79APCLC is the best penetration system out there. Thousends of plate properties have been analyzed to rule out the physical background of penetration processes for homogenious armour.