the Comet's anti-tank capability is good, but it can't win in a straight fight against the heavier axis beyond panzer4.
If you mean Panther, Tiger and King Tiger it should not be able to (although it might if it circle strafe the 2 super heavies) for a number of reasons:
1) It is not the role of main battle tank to win vs a TD like Panther or far more expensive Supper heavies. That is firefly is there.
2) Comet's cost efficiency needs to be close to Churchill so that hammer anvil is actually a choice.
3) It will win vs Brumbar which is heavier than PzIV as it should.
and allies "super heavy" does not exist. the IS-2 and pershing are tiger level at best and merely a even match against panther. Panther usually die to concentrated tank destroyer fire.
Allied "Super heavies" exist. It a term used by Relic to describe the unit that currently limited to 1.
IS-2 has King Tiger level armor which is more than Tiger. IS-2 has a very good chance to win vs Panther so I would call it an even match.
lasty, hammer provide two ability and the comet unlock. The tank is the main draw for hammer.
Actually 3 abilities not 2 and no. At 200/50 the unlock is cheap enough to be worth it for the abilities alone alone even if one does not built Churchill/Comets.
Yellow cover doesn't "negate" smallarm, it merely mitigable it. Anyone that play this game should know that yellow cover does not make your infantry immune to small.
coaxial matter even if they are diminished by cover and veterancy. Remember when t-34 got the buff to its mgs?
If the issue is the Hmg simply remove them from the Panther but make the unit worth it in the AT role since currently Stug is much more cost efficient.
In addition the HMG firing vs unit in cover while moving are not that efficient.
Finally Allied AT infantry have become extremely potent (see AT conscripts) with deadly snare (AT grenade assault, AT satchel, heavy gammon ) so staying in range of AT infantry to fight them with HMG is not a good option.
this also means the comet is on the lower end of dps in terms of anti-infantry. both t34/76 and 85 use the same mgs. sherman get the super HE, panzer4 also get effective mgs. Comet only get the gun. The panzer4 would be a lot less effective against infantry if they were still using the old ost gun.
and subsequently, both wehr pz4 and panther are now using the OKW mg. Even if the dps of mg is mitigable they are still better than the nonexistence mg on the jackson, etc.
T-34/76 (and T-34/85 which was buffer by accident)is simply OP since it cost about the price of Ostwind can fight infantry adequately and can also fight vehicles. If one takes into account the the cost of allied infantry the scale easily tips in favor of allies.
The main problem of Comet is lacking veterancy.
That is a design decision. Most UKF unit start very strong and have weaker veterancy bonuses. On the other hand as pointed out in previous post Comet gets a number of vet 0 goodies like War-speed, tank-commander, smoke, hammer tracking, grenades.