Exactly, right now we're seeing a lot of bum rush with infantry because HMGs can't stop them at all. This might just work to promote better play.
Looked up Relic's changelog when they changed Ubersoldaten armor to received accuracy:
http://community.companyofheroes.com/forum/company-of-heroes-2/company-of-heroes-2-general-discussion/67-coh-2-changelog/page4
Sep 9 2014
Obersoldaten
We converted the unit’s armor into received accuracy, as received accuracy blends in better with the current structure of infantry combat. Units can negate the received accuracy through veterancy and positioning; whereas, armor is only negated through penetration which heavy weapons possess. Additionally, the damage of the KAR 98 was increased to offset the damage reduction on the LMG34.
KAR 98 damage from 14 to 16
Armor from 1.25 to 1
Received accuracy modifier from 0.87 to 0.7
The reason given was that infantry received accuracy can be overcome by veterancy (as vet infantry units gains accuracy bonuses), whereas armor does not(as no vet infantry unit gains penetration).