I guess the commander does not have a good late game and thats why it tries to balance it out by a very good 0cp unit. 76mm fails to do anything, I mean who would make a 76mm to counter T4 units of axis, it is bad in AI as compared to M4 and bad in AT as compared to Jackson. Has the same armor and hp as m4 so 4 shots kill it and not much bounces frontally when it goes against p4. I don't know why is it even present for USF, very unused commander if not for early meme games.
If you do nerf WC 51 then the commander would be totally useless.
He is already useless in 2v2. And 3x3 and 4x4 may not be mentioned at all. Remember, VonIvan tried to play in a tournament with this commander, and he lost several games, then he admitted here on the forum that this commander does not work.