Technically, the Type VII and Type IX U-boats were also rated at 90m/300ft before the war, though they clearly could do better. As even the American boats illustrate - a well-built sub can go well past its rated depth.
The real difference was that the U-boat commanders, facing tougher odds, were forced to push it exponentially more often as they faced much tougher ASW measures and had in fact made a practice of just out-diving depth charges (which worked very well in early war).
I couldn't speculate on how well the boats were built comparatively. I can say that German boats were generally far less compromising in terms of maximizing performance and toughness, since they made no real concessions for comfort whatsoever. But for all we know, the American hulls could be just as good :hmm:
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