Since when OKW AAHT costs 60 fuel? You've confused it with build time.
I highly advise you go to the game and check the real price.
And while you're at it, I highly advise you to check its vet.
Vet2 to be precise.
According to this site
https://www.coh2.org/guides/29892/the-company-of-heroes-2-veterancy-guide
Vet 2 rate of fire (+33%) and setup (-33%) and rotation speed (+25%).
These are most certainly nice bonuses and it does make it better. Without a shadow of a doubt!
Timing you are most certainly right. Comes earlier for OKW than Luchs in comparison and for USF teching time also.
I do not know if I am the only one experiencing this. Somehow FlakHalfTrack seems to vet slower compared to USF AA halftrack when you compare in reaching Veterancy 3. Used them the past few games and I feel it is tougher for OKW flakhalftrack to acquire vet in comparison. It just felt easier using the USF AA halftrack.
Maybe I am might be wrong about the vet being harder to acquire, assuming that the vet requirements are higher for OKW FHT.
Maybe it is due to the fact that USF can engage more combat situations comfortably.
I am not sure. What do you guys think?
That is how I currently feel about it!