So you consider the Elefant good because:
- It can't kill infantry.
- It is supposed to be countered by medium tanks.
--> Thus it is supposed to be countered by almost all units in the game.
This doesn't make sense.
If you want to argue like that, look at the current M36 Jackson TD, which can't kill infantry and will very often lose to what it's supposed to counter.
If you save all your resources for an Elephant that you can't support then it's on your when it gets destroyed, but in 2vs2 and above this unit is a nightmare to deal with in certain maps because even if it doesn't kill it will send units back for repairs for fear of losing them, pair this up with Prokw's Volksgrenadiers and some Pak guns you see where I'm coming from.
Only Rocket Artillery can engage this kind of and it's pretty much the meta in 2vs2.