No one is forcing players to build their SPHQ on the front line though. If you like producing tanks, then put it somewhere safe or somewhere you're certain you can defend it. There's no need to continue to give OKW a free map denial tool without a big risk attached to it. And OKW still has the now improved King Tiger if they lose the SPHQ, anyway.
It does seem like something a trap unit now. It screams 'put me on your fuel or cutoff' at you despite that being a stupidly risky thing to do.
Game: "hey, this HQ has a huge fuck off gun on it, isn't that great?"
Player 1: "cool i'll put it somewhere it does something"
Player 2: blows it up
Game: "aha, FOOL! you fell for my cunning ploy! i hope you like stalling for a KING TIGER! ahahahahaha"
Player 1: " :'( "
This might be a bit radical for a balance patch, but have you considered this?
- Swap models of Schwerer Panzer Headquarters and Mechanized Regiment Headquarters.
- Gun stats on Mechanized Regiment Headquarters changed to match buildable OKW Flak Emplacement.
- Gun must be upgraded to enable it.
That way, the two trucks you'd actually want to put on the field are the ones you can afford to lose.