I don't think the synergy with the B4 is OP, it just works well together and requires communication/good skill.
It's definitely not balanced and I'm interested to see how you think it is. Why is it not OP? Do you think the communication and skill required to pull off a mark target / B4 combo is greater than the amount required to take it out in any other way? Because honestly I can't think of a single easier way to destroy one.
There are already ways that you can deal with Mark Target. You an reverse out, smoke out, or blitz out, or simply kill everything. Reversing is the most easy, because the opponent will have dumped a lot of munitions for nothing. If you stay and fight while being marked, it isn't a guarantee that you will not get stunned, engine damaged, etc., which can further lead to the tanks demise. Additionally, if you got surrounded by flanking tanks or backed into a corner and got mark targeted, it isn't mark targets fault, the opponent simply played better or someone made a mistake.
None of this has anything to do with what I've suggested. I don't want to remove it from the game or make it useless, I just want to change the way it works such that it's still useful in the situations you describe but not overpowered in others. So once again, you should discuss what about a penetration/accuracy increase you disagree with and why, or come up with a better solution.