Actually I meant that allied TDs are buffed to counter KT armor levels. But thanks for elaborating anyways.
being a real heavy tank require the tank to have both great firepower as well as great armor.
the king tiger, tiger, is2, all packed both powerful gun as well as high armor value.
(the 76mm on the kv-1 was actually a very formidable gun at the time of its introduction, in 1939. the t-34 were designed later than the kv-1).
The range and penetration on the TD is a necessity of the fact they can not match the heavy in a slug match.
the churchill lacked the heavy armament of a heavy tank. the 75mm is "decent/ok" but lack the punch to effectively fight back The heavy. A tiger or king tiger will absolutely stomped the churchill. The panzer4 is about the toughest tank the churchill can win in a slug fight, and the slow speed on the churchill prevent any flanking maneuver.
This means that both the okw and ost have unit that will reliably win against the churchill 1 on 1. By contrast, none of the common allied tank can hope to match the axis heavy in a straight on fight. (pershing and is-2 being limited to doctrine)
the main role of the churchill is really to acting as the meatshield for the Firefly, but even then the churchill's durability is not high enough for this task.