Well, that's what it was when it was released: A 3000 HP Tiger with invincible power to save the day! However, that kind of units has been removed (Veteran Rifleman, veteran trainning, vet Pz.IV, etc.) due to it being imbalance. Basically, the entire concept was a flaw and it got fixed, except for this guy! The Ace got neft to where it is now (Which is fine and needed) but the penalties are the remnants of that old flaw and well, you can guess it, needs to get fix. Just try the commander out if you can and you can see that the Ace is literally unusable in 2v2+ (Calling it in will basically means you just signed your own surrender pact)
You, and others here, are correct when you state the original design concept was flawed. I can only guess, but I think it was probably meant to be the Commander equivalent of the Panther Battle Group.
TBH, the best way forward would have been to redesign this Commander by throwing out the Tiger, insert a PBG (renewable), reduce the CPs for the call-in,and redesign the interim stages with the insertion of a Bergetiger. Fuel would become very necessary, not irrelevant.