Not sure if I understand everything you wrote here correctly, but to answer your points once more:
1) The Pershing wasn't able to pump more AT DPS before or during the heavy meta and this hasn't changed at all up to now. Literally the only thing that has changed since the 2019 AoE nerf is that all heavies (except the KT and KV-2) were made less effective in sniping full-health models while still spreading massive HP damage across all members of a squad. And here the status quo also remained largely unchanged; both the IS-2 and Pershing deal significantly more AI DPS per shot
If we can't compare the Pershing to the Tiger, then don't compare it to IS2. IS2 has its strengh which is durability even if it lose to a Tiger in a vacuum test. The potential the Pershing is given doesn't match its cost and all the lacklust its doctrine comes with: No arty, no loiter. For what it worth CA could be replace by 188mm arty barrage from mechanize doctrine that would make the doctrine more appealing.
Balance team doesn't want to buff the pershing because it would make the doctrine top1 on 1vs1. But Tiger doctrines are already Top1 for Ostheer and it never made them blind an eye also it took them years to finally do something about special ops for OKW. That's just double standard.