Since you ask I will explain.
I simply placed a PTRS Penal and AT PF in sandbags set them invincible a and drove a PzIV and T-34/76 to them.
If one want in game examples one can watch the games themachince has linked and everyone can play the preview mode and get his own perceptive.
So similar priced units from two different factions with similarly priced AT upgrades killed similar medium battle tanks at a similar rate. Are you arguing that Penals are being over buffed because they perform similarly to PF?
I think it's fair to nerf the AI of PTRS Penals a little in exchange for them actually working as an AT squad now. In most game scenarios PTRS Penals are going to take the place of AT Guns as non-TD AT since most players aren't going to side tech to T2 unless this patch drastically shifts the meta- so PTRS Penals need to actually work as AT Units if they/T1 are ever going to actually be used. I don't see why they shouldn't function similarly to their closest Axis counterparts of shreked up PGs or Fusies. In that vein I think we can consider removing the AT satchel or giving Penals a weaker "Target Tread" type ability to replace it. After all PGs and Fusies don't have snares and Axis also have to build mainline infantry for snares. Having that "no snare" weakness is important to prevent Penal only cheese or over performing synergy with call-in support weapon commanders. I also think it would be nice if PTRS Penals and Tank Hunter Conscripts were somewhat differentiated