Well, I admitt that the Jagdpanther could seem a kind of Elefant, so it could seem usless right now. In my opinion the Jagdpanther (even if it would be not historically accurate) should be the same of a SU85, just more damage and more frontal armor.
I know the Elefant has a better range, vision, armor, damage than the SU85... but it is too costly. Moreover it comes often too late in game. The Jagdpanther could be a cheaper anti-SU unit... at least in a 1v1 fight between a single SU85 and the german tank destroyer.
In short: I hate the way SU85s can literally make a soviet win a game. Yesterday I played soviets in Pripyat (2v2). My team mate was with arty, I had 120mm mortars and guards. We have been beaten at the early game but we managed to hold our ground. After the first pair SU85s we started to pull our enemy back. They tried everything: Pak43 (we destroyed 4 of them in the whole game), flanking with mass of PIV and Panthers, bombing, etc. Nothing could beat our SU85s behind a good wall of conscripts and land mines. It was ridiculous.
SU-100 was more the equivalent of a Jagdpanzer IV performance wise. If it´s supposed to be balanced, I´d prefer a Jagdpanzer IV over a ridiculously nerfed Jagdpanther (compared to reality).
It would be awesome too. Love the Jagdpanzer IV!
Finally: the Elefant is ugly while the Jagdpanther is fu**ing sexy! My favourite WWII tank. I'd love to command it on the field!