It already recieved the needed "rework" in the last patch with the penetration and accuracy changes.
Penetration nerf the most needed tweak for all light TD... With old su-76 i never had problems with accuracy and rotation and i don't say that change from 30 to 32 rotation make su-76 more mobile. It still the same very fragile thing as it was before.
Ostwind was tweaked and returned to OST roster, SU-76 was tweaked...and where it is? I saw many games where OST player build stugs to deal with armor (especially after panther lost), but i never saw even one game, where su player build su-76 after su85 lost. If you have T4 you better build su-85 to deal with armor, no one never will be build 2 su-76, even if their overall damage higher than 1 su-85. Much safer way is build Zis-3, not su-76.
Window of possibilities to su-76 very narrow. To deal with light vehicles you could use penals with PTRS and 1 zis. In every possible situation zis will be much more safer option that su-76 (with the same abilitties to selfspotting and barrage). You could build one, if you t-70 was very quick killed, but if you will do that, you will dealy your T4 and your overall position could become more fragile.
That's why i want to see su-76 rework. It need or stats changes or completely another role than current.