You have to take into account the practicality of such a weapon system. The higher caliber you go the heaver and bigger the MBT is going to be. At some point it passes common sense and will become more of a liability. what's the point of having a super tank if it can't cross bridges, has limited range, too heavy for transport planes etc?
Also you have weapon system which target the top of tanks nowadays. If a country is wealthy and well armed enough to produce such a tank they might be better off producing even more effective top down penetrators or missiles.
Also before you ask about existing 155mm....a SP 155mm howitzer makes a lot of sacrifice for that big gun but they were not designed for direct fire. Put them in a direct firefight with modern MBTs and they will most certainly be all destroyed.
Yes, you cant cross bridges or fit into any plane, but I only say something about type 99KM's job. Maybe these tanks will be used to protect military bases, or something like that. I nothing say about it futility
But the 155mm gun with its next gen kinetic rounds will has more efficiency against armour.
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