Well I mean Vipper is the biggest troll on these forums which is why he has gotten banned a few times. He is basically the Balance Team mascot defending every bad decision they make and loves to derail threads.
That is rather funny coming from person who's latest posts are about how the balance team overbuffs axis units and about how crap raid section are and all that in a thread about the 76mm Sherman.
Anyway the 76mm Sherman lacks a clear definitive role. This is one aspect of the game that could use some work.
For example you have sort of a rock, paper, scissors approach with Infantry, HMGs, and Mortars which works well but then with tanks the only roles are Generalist (T-34/Panzer IV/Crommwell), Tank Destroyer, and Heavy tank with no real roles assigned to these tanks other than whoever is the best or does most damage wins.
Take shock troops for example, everyone knows that Shock Troops murder things at close range, While Infantry Sections are Max Range, while Rifleman are great at Medium Range. These types of Weapon Profiles should exist for tanks as well.
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There have been numerous documented cases of smaller tanks/vehicles defeating big tanks at close range yet this isn't translated into COH 2 at all when the technology for different profiles exists within the game.
Take an Elephant Tank for example. A T-34 could get close to an Elephant even firing from the rear and the shots/do no damage. If tanks had weapon profiles like infantry they could assign roles to different tanks.
Maybe T-34 sucks balls long range but will shock troop vehicles close range.
So back to the 76mm Sherman it does the same role as the regular sherman which makes it pointless to make.
Now if a normal Sherman had a profile where it needed close range to be effective, 76mm sherman could be the medium range tank leaving Jackson with a long range weapon profile and the unit would at least have some form of role in mind with its design.
Lack of Role and Design make the tank in its current state extreme garbage.
The 76mm Sherman has a very clear role and design. Its role is to go toe toe with PzIVs and it does fulfill its role cost effectively.
The vanilla Sherman will probably lose to PzIV while the 76mm will probably win. If one is facing PzIV it not pointless to make 76mm Shermans actually is a good choice.
Now if that role is enough to make the commander attractive or if the role is also covered by other units it is a different story but the 76mm does have a role.