-40 main gun and +15 pen on all ranges makes more sense. More rng reliable pen but reduces damages to support with its survivability. Ukf player will still play their build order with minimum impact.
If churchill taking 6-7 shoot to kill a p4 is count as "dominant" then we can make panther 120 dmg too, because it will still dominant allies med and premium med, while less effective against it's dedicated counter - TD.