Isn't its AOE significantly better than the Tiger's?
Serealia gives it an AOE score of 28 vs the Tiger's 21.
The MGs are not that reliable in a real match, as they will lose significant value when moving, with other damage sources (where the AOE instantly killing damaged models will surprise your enemy more), with alpha strikes being more dominant over prolonged stationary engagements, and when enemy infantry vets up or the battlefield becomes light cover. They also have less range (35 vs 45 of the main gun) and no possibility to micro for better results unlike using attack ground with the main gun.
I would personally rather have a reliable and strong main gun over stronger MGs.
Well, that's the point. Pershing doesn't have superior AI in tests.
https://youtu.be/ZeR8ZjeV_uM
https://youtu.be/fJ0hfawIg2A
If you think I have done something wrong here, you are more than welcome to provide more tests here. After all, sample size is too small. But we can clearly see that AI is even(or worse) to the Tiger.