it could have a rice reduction to 60 (?) but say it "can not penetrate shit" is rather inaccurate.
It certainly shouldn't have a price reduction. Don't forget it retains it's AOE and peirces world objects. It's a skill shot, a good one, but it's price reflects its performance. Lowering the cost also has a compound effect of making other abilities more accessible.
This is one of the units that nerfimg its performance could actually make more unbearable. It's price warrants it's power and its power warrants its price. Nerf the power and reduce the price and its either not going to ever be used or be more cost effecient and easier to combine with other units. Reduce its AT and price, now you are fighting an isu that's still going to nuke your infantry but the su85 who has better AT than the live isu could ever dream of is now supporting it sooner. Combined as ain't gunna help and it's got a heap more health as a combination.
Or an extra t34 up sooner ect ect.
Mark target in this commander is problematic (and greatly overshadows the other isu commander) so I'd start with changing that. The isu is good, but expensive. Flexible, but micro intensive. The unit itself I'd argue is balanced, but the commander composition makes it above and beyond what it should be (with a heavy muni cost, but still)