I was mostly joking, but throwing smoke in front of an unturreted vehicle forces them to either back up, reposition entirely, or utilize attack ground.
None are actions I want to be taking when I'm the Elefant user. But TBH I rarely see smoke being utilized, be it my own experiences or watching streams. Especially since the USF mortar was implemented the amount of smoking and flanking taking place has diminished immensely.
To be honest though, I think there is an important point to be made with one of the Elefant commanders: the recon loiter. That thing has won me more engagements and given my allies invaluable advantages far more times than I think the Elefant itself.
Better than recon loiter is the click-and-spam-where-you-want-to-see-OKW-flare.
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If artillery was only available for allies as super heavy TDs are for Axis, I would accept the argument of using artillery to counter them. Since it is not, it is barely a viable argument.
OKW get its mobile artillery before anybody else
Oshteer LFH is superior to Russian ML20 and available on some nice doctrines for teamgame
Ostheer have Dive Bomb in the same doctrine as the Elefant and Recon Loiter, the best counter for ML20 and B-4
OKW has access to LFH as well and can combine it with a King Tiger
Ostheer Panzerwerfen pin and wipe anything taken in the barrage.
So, what is left.
Kat beeing a bit more accessible than Panzerwerfen
Ostheer having 4men squads but this can be countered with a well used sdfk + a pioneer squad to recapture
and reinforce. (At least it is what I do when I play Oshteer vs arty)
USF Calliope being superior to any other roquet artillery.
Does UKF have relevant artillery?
Sov ML20 or B-4 if there isn't a Ostheer player.
Soviet have more models per support squad.
Imo, the Artillery aspect is quite balance between sides, each side have cons and pro thus you can't really claim Allies can use artillery to counter Axis TDs since they'll also have their own artillery to clean your forces.