As a tank it is fine, but the problem lies in the fact it cost 0 fuel. It unfairly allows fuel spending on tanks and veterancy to keep the pressure on at at no real cost. Most players dislike the call in meta, and this is the worst offender: atleast in the call in meta there is the sacrifice of armor to lay on pressure and keep map control. With the balanced ace Ostheer can freely use tanks to maintain map control and pressure which call in commanders normally sacrifice. This commander simply gets the best of both worlds with no real disadvantage.
In addition to the game flow problems, the Tiger ace is an unjustifiable nail in the coffin for players who are trying to get back into the game. It is also not fair of a way to get back in the game and potentially win while they were being outplayed all game.
The worst offender is the even game. Players of equal skill with manpower drains and map control duking it out with close populations and then Bam, a tiger ace comes out. Both players have been spending fuel to keep in the game and try to win, There is no real way to Stay on the field anymore without heavy stalling and blunders by the Ostheer player. Some how Allies are just expected to have extra AT and fuel to stop the behemoth which in a 1v1 is simply not fair.
Now dont get me wrong, you do have to float manpower to get it, but that is pretty easy when you have tanks now fighting taking damage off of the infantry which is repairable (Free).
The tiger ace should cost fuel in short, I would be happy with it only costing 135, at least there would be one less P4 on the field to deal with.
It would be just as outrageous to imagine an IS2 Ace which cost 0 fuel (Though its abilities would be capture point and sight increase compared to target weak point and blitz
