To clarify: Soviet armored skirts do exist, but not really on the T-34/76. Very late in the war, when the Soviets were deep in German territory, they tried using (rather ineffective) mesh screens on the sides of both hull and turrets of their T-34/85s and their IS-2 tanks. "Solid" skirts were used with on the experimental T-44, but they never saw action.
My guess is that the in-game model is a vet 2 bonus intended for abandoned T-34s that were recrewed by the Germans, but scrapped later. It's a shame, since we already have different veterancies for the same unit between faction (such as any recrewed OKW teamweapon/vehicle). I don't think it's too far fetched for it to have been included, although it's admittedly not CoH2's most pressing issue.
EDIT: [frick, sorry for the necro]
They weren't really completely useless. At that time there was very little knowledge of the cumulative effect and HEAT of shells. These meshes would be more useful if they were at right angles like the IS-2:
In fact, I am very surprised why these screens are not in the game. This is quite a cult item, and it could be used as a purchased upgrade, like old OKW Pz.4, or be on T-34-85 or IS-2 ace. Even in the Eastern Front mod they were.
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