Gotta consider that the overwhelming majority of german Heavy flak consisted of 88mm guns. These had an effective ceiling, when the gun was new of about 25000 feet. However, by 1944, many of these guns were badly worn, and the German inspector of Flak was complaining that effective ceilings for these guns was by late '44 as low as 21000 feet. This greatly reduced the firing times that could be applied to various bombers. The median operating altitude of a Lancaster was about 19000 feet. With an effective ceiling of just 21000 freet, the firing window for the flak was very restricted, and they had to be in the right place to a far tighter tolerance.
For the US Heavy Bombers at the end of the war, the B-17s had a median operating altitude of 26000 feet, whilst the b-24s had a median operating altitude of about 24000 feet. This explains a lot as to why the US bombers at the end of the war were not as badly affected as they had been in 1942-3. A good surrogate measure of the decreasing effectiveness of the flak arm are its ropunds per kill statisitics. In 1942-3 the germans are estimated to have been expending about 4000 rpk. by late 1944, this figure had absolutely blown out to over 16000 rpk. Not all of that is related to the falling effective ceilings of the gun park....decreased training levels of the gun crews, greater dispersal of the defences, allied ecm countermeasures all played a part in this as well.
Unfortunately, I do not have figures on the median operating altitudes of the US Mediu Bombers, notr can i differentiate between RAF and US forces