It's only 210, so only 30MP difference, I think people only feel it's over performing due to how bad the MG42 is for 240MP, as it does perform better than the MG42, and vets faster (mostly due to its cost)
"Unit Order Delay" has been a thing since DoW2, I think it's actually a game play mechanic as in "Orders being relayed from command to units in the field" but it still annoying as hell in a game where a half second delay can be the difference between a squad wipe and maybe 2 models dying.
Sadly no, I still do it out of habit but there is only Front and rear armour on this game and Penetreation is affected mostly by Range and the initial Penetration of the gun and thickness of the tanks armour.
I do believe you take more damage (and ofc penetration and chance of a critical) on a rear armour hit tho.
So if you know you can reliably penetrate your opponent, best idea, keep at max gun range.
I like to call it Shittelbruck Station The Railyard and mid fights can be fun in 2v2's as it opens up the flanking routes but in 3's and 4's this map is just a giant clusterfuck.