Since so many people are negative on giving Pershing durability of Tiger. I'd say give Pershing more AI dmg somehow. I do know many people "think" Pershing does more AI than Tiger. But the tests shows it does not. Or even if it does, very neglectable.
With current stat, Pershing is just inferior version of Tiger with 10mp difference in cost.
While i don't agree that the Tiger has better AI than the Pershing, the difference is definitely pretty small - too small maybe if this is supposed to be the defining distinction between the two.
Another thing that came to my mind after reading the beta patch notes and which I hadn't considered yet is that the Tiger will receive a 10% bonus to scatter at Vet 2 (unless that has been scrapped) in the new patch. Now that doesn't sound like much, but due to how scatter works this will make it ~21% more likely to hit something and further close the gap between both tanks in terms of AI.
In light of this it might be justified to beef up the Pershing's AI DPS a little as well. This could be done in many different ways; for example, mirroring the scatter bonus with Vet, improving base scatter and/or AoE, or something more in line with the general faction traits, such as a lower moving scatter penalty. Right now the Pershing should have a x2 scatter modifier on the move, as most other tanks including the Tiger have. This could be cut down to x1.5 like it is the case for the 75mm Sherman or even lower than that to make the Pershing more deadly on the move.
Other ideas, such as higher base MG DPS or a pintle .5cal might work as well, though the performance gain would probably be rather small.