By the way, you're calculating the adjusted OKW fuel cost incorrectly.
Assuming 66% fuel income for OKW, Puma's adjusted cost would be 106 fuel, not 93.
OKW's fuel income is actually 2/3 as far as I know. 66% is just a rounded down number. In any case, considering puma as a 105 fuel unit is unfair. OKW units' high fuel cost (=less income) is compensated by other advantages.
By the way, I think it is fine that an AT mine one shots puma. Play USF and try to bait puma into an AT mine. You will find it difficult unless your opponent is less skilled than you. In my experience, only 1 of 3 mines does its job while the others are disarmed or ignored whole game. Spending 180 munition is a huge investment.