The Panther in turn can penetrate them back, but also has much higher health. The Panther also has a decent chance beat a Pershing or IS-2 one-on-one. It's hard to compare the Panther to things because it's in a class of it's own as a 'Tank Hunter', essentially a low-end Heavy Tank with a Tank Destroyer gun and Medium Tank mobility. But there are also Tiger and Tiger Ace. My worry is that with German tanks, especially Panther, excelling in nearly every category there is (with survivability being unmatched due to high armor, high health, blitz, and optional smoke), the late-game is still going to be Axis Tanks vs Allied Tank Destroyers, the latter being the only thing standing between the the Germans and Victory. Were it up to me I'd probably bring Heavy Tanks and Medium Tanks closer together so that Tank Destroyers didn't have to match the power of Heavy Tanks whilst nullifying Mediums.
Panther easily beats both Pershing and IS-2 in 1v1. Vet0 (vet3 all 3 tanks, panther will maybe beat them as RNG does not exclude Pershing and IS2 winning). Axis will still dominate late game with tanks. Especially since Panther had a substantial accuracy buff. Pershing should get an armour buff or some sort of ROF buff through veterancy.
Still, whether Pershing will be able to not cower in face of any AT gun, be it Panther, Stug, paks, raketen or just plain old JP4... with Pershing's low survivability, it will all boil down to spam Jacksons/SU85s vs generalist heavies. Nothing will change with regards to "don't let axis go late game to spam KTs, tigers, sturms and other malarkey". So teamgames still favor axis but I doubt anyone will even try to touch USF late game potential outside of calliope since wheraboos will just scream "jackson nerf, too OP".
One question: Is this the patch that was labeled as "core armies patch 2021 first quarter"?
Regarding balance: OK patch
Regarding QoL: Excellent patch