Deck hits usually do more damage actually.
V2C's point is that the lower the maximum angle of guns, the lower the "hangtime"; the time it takes shells fired from your ship to reach the enemy. The lower, the more efficient it is while rushing, and the less effective when running.
Armor - KM wins here, SN has IJN armor.
Speed - Depends on the ship line and guns used, but generally KM is faster.
Quite a few End-tier SN ships will have a long hangtime for their guns, another disadvantage SN has.
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