Perhaps I can elaborate here
P-40B (Tomahawk IIa)
Max Speed: 352mph @~ 15,000ft/15,500ft
Climb Rate: 2860ft
Ceiling: 32,400ft
Empty: 5590 lbs
Gross: 7326 lbs
Maximum: 7600 lbs
P-40C (Tomahawk IIb)
Max Speed: 345mph @~ 15,000ft/15,500ft
Climb Rate: 2650ft
Ceiling: 29,500ft
Empty: 5812 lbs
Gross: 7459 lbs
Maximum: 8058 lbs
These are just figures however and one must understand what Accusim and A2A do and it is not just about achieving within 1% of a specific static figure but a range of figures as the result of numerous factors. There may be many reasons why at present the models do not match the figures including updates and bug fixes.
The 360mph is indeed the P-40E figure. Currently I used to get around 346mph on all variants on the 1.2 patch. Now I get around 333mph top speed and yes the climb rate up to at least 8000ft is a bit too good, I too get around 3000/3200ft a minute until the climb rate bleeds off around 12,000ft. Also it is apparent to me that all the models are the same in terms of flight performance, there being no major differences in climb rate and top speed between the B and C (Tomahawk IIb) variants. However there may be good, even intended reasons for this including the fact that the variants are not too dissimilar anyway
Either way one must give great credit to A2A

This is a small nit picking grievance in view of the fact that the A2A P-40 represents the most accurate P-40 ever designed for FSX, and it is perhaps without the climb rates and top speeds pretty much as real as it gets (everything else 99.9% of everything is great and works 100% accurately)

One must also consider how difficult it is to replicate these things. Also the earl P-40 models are difficult to find information on, I am surprised A2A did not indeed do the P-40E or later models as they would have been much easier to develop. The poor quality and quantity in general of flight performance data of all USAAF and USN aircraft is apparent, with only relatively few popular examples like the P-47 and P-51 easy to find. A lot of the information appears to have been destroyed unlike similar information one would find on the RAF aircraft conducted by the Aeroplane and Armament Experimental Establishment, infact much of the best information on US WWII aircraft concerning flight performance is referenced to such and can be found all the way at the National Archives at Kew, UK

(I love the UK

)
Also one must understand that one change in one piece of code can lead to another piece of code breaking out of line.

Regards,
Colin