Personally, I like the idea of the Pershing as a more skillfull, glass-cannon kind of heavy. I'd rather give it support abilities like a crew repair attached to the tank itself and 50 range so it can outrange the Tiger/KT.
At the moment it is a glass cannon because it will loose in a long range shoot out with the much cheaper panther.
If we are going to give it the current cost it needs something to make it more appealing or different from the others. Yes its AI is good but so has almost every AT heavy Kiger/JT/KT/ISU152 if they do not overshoot and they perform better in an AT capacity for similar cost.
I think a nice twist would be it has a vet/munition cost ability allowing it to lock a target through smoke and still fire maybe with an accuracy penalty still in place but at least the chance without the need to target ground. This wont be effective against everyone but offers a difference in situations.