Just to be clear all the Allies HEAVY tanks need to have their armor lowered, but the Hetzer which uses the chassis of a T-38 needs to be rasied...your logic is undeniable.
I have answered this question once but it seems that I have to answer it again:
The vehicles listed have very high rear armor that make flanking with medium tank not rewarding.
A Ostheer PzIV can park behind a Churchill at range 0 and the Churchill will have a better chance to penetrate the PzIV frontally than PzIV to penetrate the rear armor.
This issue was partially fixed in patch for some vehicles but the one in this list where "forgotten".
If you find any German vehicle with rear armor more 150 pls bring it up and I will gladly include it.
Hezter rear/side armor is so low that A T-34/76 has 100% to penetrate even at max range.