Doesn't it have different vet bonuses aswell?
Difference in base stats:
+10% accuracy on the main gun
1280HP vs Tiger's 1040HP
+100% DPS on the coaxial MG to compensate for the lack of top gunner
Slightly slower (4.7 speed / 1.5 acc vs Tiger's 5.2 and 1.8)
If you leave your cursor on the vet stars it tells you more range at vet 2 and 3. From what it looks/feels like it also has more range.
I might be wrong though since the tooltips etc. are all wonky right now. (It might just feel like it due to the spearhead self spotting.)