I find the notion that 3E is a sim RPG laughable! Some parts of the system - the skill system, and the combat manoeuvre rules - are simulationist in basic outline. But even with the way skill DCs are set, there is a lot of departure from simulatinionism towards game-play supporting level-scaling.I mean, sure, 3e D&D borrowed a lot from Rolemaster, but, nowhere near enough to qualify as a sim game. It wasn't until all the 4e kerfuffle that D&D EVER got described as sim based.
And don't get me started on (so-called) "natural armour" bonuses!