At least on paper the 76mm Sherman is a decent tank. Can't make real judgement on the current in game situation since I have not used it in ages, mostly because I play primarily team games. I think the reason I don't see it is that the 76mm is just stuck in bad commanders for team games. In 2v2 it MIGHT still work, but you have way better commander choices. Both commanders lack late game potential, and medium spam tactics don't work as well if your opponents have StuGs and Panthers available.
Yeah, and Mechanized Company's Identity is Lack of Offmap Skills, No Super Weapons but having Many Unit Cards in Light~Medium cards, So I hope Reserve Armor get backed and 76mm Sherman's main gun AP shell's penetration slightly increased. both 75mm and 76mm's Close range pen is 140. but I hope 76mm's one can become 140/130/120 to 150/140/130.