They dont.
Simply show a pershing destroying sqauds vs a pantehr " destroying" squads.
Well , if that's the case then why does the Tiger I not reflect it's cost the same way as the other Allied "heavy tanks" with the achilles heels added by assymetrical design? Why does the worst Axis heavy tank perform so well in overall survivability , AI and AT at the same time while costing the same as the other Allied variants?
I mean the Tiger I literally has stats that are the best off all worlds , with quite a low reload speed?