tiger_sdkfz_181_mp
So basically, Pershing is still (arguably) way better than tiger in AI and AT bar the range advantage of tiger, plus the Pershing is being supported by Jacksons. I would agree that all heavies were hit hard, but that's very healthy for the infantry and strategic, in general, gameplay (just look how many infantry based commanders resurfaced after the nerfs).
I still play heavy tanks and really enjoy them, the thing right now is that you have to play them hit and run style, maybe they can overstay for a bit longer since they can soak 1-2 more shots. Also, heavies are very map dependent. You can't pick a pershing or tiger on Steppes and then complain they are swiss cheesed... I prefer them on urban maps, since most of them come with infantry well suited for close range combat.
Tiger is still better at AT since the reload is shorter and the fact that only Brits have the premium Comet/Churchill on stock that a Tiger can bounce on (taking medium range). Tiger won't bounce on any stock soviet tank (IS-2 and ISU152 doctrinal can only bounce)
Tiger vs Brits, only Comet can bounce (Churchill bounces rarely vs Tiger except Churchill Croc which bounces 1 in 4).
Tiger vs USF, only doctrinal Pershing can bounce (1 bounce in 5).
Pershing vs OST: All doctrinal heavies bounce, Panther bounces, Sturmpanzer bounces (rarely 1 in 10)
Pershing vs OKW: All doctrinal heavies, Konigstiger (long range P4 and Jagdpanzer, also very rarely)
So, Tiger most of the time doesn't need a lot of penetration to reap havoc vs allies.
All it needs is some veterancy and a bit of infantry support to negate ally TDs (or get a helping hand from Jagdpanzer TD). Walking stukas and werfers are good arty to damage Jackson and SU-85 before the push. I've done it multiple times playing OKW Tiger vs jacksons mainly. Albeit that was standard casual Whiteball gaming so no fuss.
And last but not least, vet3 Tiger vs vet3 Pershing still has ~0.5 sec shorted reload time which can be detrimental in the thick of the fight. So, stock Axis has Panther which is a direct counter to Pershing and as a big investment, Pershing needs to be able to trade hits with it for some time to get support vs Panther.
That's the jest of it. Adding more penetration on Tiger wouldn't result in a buff while adding more penetration on Pershing wouldn't result in much, as Axis heavies have a lot of armour (375+ OKW, 300+ OST), so that would equate to a couple of percentages higher pen chance.
Pershing to cost the same as those tanks while having much lower survivability for a fractionally better AI cannon is not worth it in my book.