No because it's trash. I don't think there is a single scenario where a single 40 damage boost actually improves its time to kill against any allied vehicle.7
A situation where tanks are not at full health and engaging against a multitude of damage dealers, including AT nades and infantry AT weapons.
In my experience it is very rare for 1 tank to go up against 1 tank destroyer and slug it out, usually there's a bunch of stuff going on and with multiple units firing.