I don't see a Relic dev in this thread and I don't see anything definitive. Relic said they weren't really planning on having the m26 in the game. But that doesn't mean they can't change their mind
Duffy's interview said nothing about having a heavy tank in the future (or not having a heavy tank in the future). AFAWK the door is open, especially given their willingness to experiment.
It's silly to have a faction without a single heavy tank, even if it is the jumbo. Imagine a faction without artillery or elite infantry. USF only have 1 call in doctrinal elite infantry, but they do have it.
I'm not sure a unit that was used only once fits well into this game. That said, the Sturmtiger is close
GameSpot: So tell me about the two new factions coming in The Western Front Armies.
Quinn Duffy: We have two new armies that have designed from the ground up, the US Forces and German OberKommando West, so a new American army and a new German army. The American army is very flexible, versatile, and focuses on mobility. They don’t have anything too hard-hitting, but they do have a lot of gameplay elements built around their versatility and mobility. The OKW, on the other hand, are extremely hard-hitting with a lot of veteran infantry units, super heavy tanks, and technological advances--but they're also a hard army to sustain because their economy was under a lot of pressure at this point in the war.
That was our starting point for these armies in terms of making them feel unique compared to the other armies in the game.
It's not that silly considering that they have planned this faction design along with OKW's since they started developing the expansion. The entire idea behind US Army was that it didn't really have the capability to go toe to toe with the armor of the OKW. They wanted to emphasize the fact that the U.S Army was not as well trained or equipped to fight the OKW but through the U.S being so versatile and mobile is the reason they were able to compete and win.
http://www.eurogamer.net/articles/2014-05-29-relics-five-year-plan-for-company-of-heroes-2
In the 5 year plan and just about any article you read about the Western Front Armies, describes the "opinionated" statement that the new factions have specific designs to them and adding a pershing would go against the entire faction design for the United States Army. So, once again, I am going to say that they are probably not going to get this.
Search Hands on the Western Front Armies in this forum and you'll find 5 articles saying the same thing.
Adding a U.S. heavy tank would just tip the scales of balance. As it is and as it should be, it's hard to kill a King Tiger if the opponent isn't a moron. That thing can soak up a lot of damage. The only way to beat it is generally combined arms w/ flanking vehicles. Adding a heavy tank, somewhat similar to a tiger/is2 would make late german armor not as scary, which again, is the whole point of OKW late game, veteran units with heavy tanks.