You're trading half a minute of manpower for almost minute of fuel... cost correlates to time. Unless you're massively bleeding manpower due to bad engagements, you're not saving any time but instead decreasing the speed at which you can produce t-34's.
I mostly wanted to show the intention. Thus, I picked the numbers almost a bit at random. If I wanted to refine my idea it would be:
- Find the right cost that makes T34's cost efficient for the late-game
- Trade some MP off for Fuel (using the standard conversion ratio or whatever)
I am guessing that you're implying that 210 MP 90 FU would be a price that is better attuned to that goal?
In the hyper late game where manpower income is reduced but you're floating fuel because you haven't built anything other than an IS-2, sure that makes some sense. But that's really not the scenario we should be pricing the t-34/76 for.
Most T4 units in other factions are and remain relevant until the very end of the game (except for Brummbar which is non-meta). So, I thought "Since T-34 comes late anyway, hey, let's put something in there to keep it relevant until the very end at least.".
From my limited experience playing with Soviets (and watching other people play Soviets), I usually become more and more MP starved the longer the game drags on. And thus, regardless of how good of a map control I've exercised in the match up to that point, I never find myself able to use up fuel that I have accumulated.
Other factions that are strong late-game have mechanisms to burn off excess fuel, using a similar pricing scheme for their T4 units:
- OST: Panthers
- UKF: Comet
- OKW: Specialist Super heavies, P4, Panthers
By attaching a Fuel-to-MP conversion gimmick to T-34, the Soviet player will almost always have something to build on all situations.
1. Low on manpower? Throw a T-34 into the mix.
2. Low on fuel? Go for a support gun, engineers, infantry (whatever is needed)
3. Resource situation is ok? Buy/save for a specialist unit.
Options 2 & 3 basically mean "Play Soviets as you currently play Soviets" (because most people aren't building T-34's anyway). Option 1 adds a new avenue that will probably help us see more of that tank.
(The whole idea of trading Fuel for MP will become obsolete/have to be rethought if something changes to Soviet unit scalability that will allow them to bleed less to begin with).