I have no doubt that MKE is capable to develop a L/44 version.How different would be to develop L/44 on the technological base of the already developed L/55? I think it shouldn't be so difficult for MKE.
Some time ago FNSS said that if needed a national 105mm turret can be developed (an alternative to Cockerill turrets) for a light/medium tank as TSK was interested in the concept.
Don't you think MKE is capable enough to develop it without much delays?
But every new technical „thing“ must be engineered, built, tested, integrated to vehicle, field-tested and certified.
Existing 120 mm tank ammo must be test-fired and certified for the L/44 as well.
That needs extra time and money. I mean it‘s not like shortening a shotgun barrel at home with a metal saw