Facts:
Churchill
cost 490/160
pop 18
Speed 4
Acceleration 3.5
Deceleration 3.5
rotation 32
Tiger
cost 640/230
pop 19
speed 4.7
Acceleration 1.5
Deceleration 1.8
rotation 24
A Su-76 can bully a Tiger because it can snipe it from range 60 with 60% chance of penetration.
Facts: Tiger don't cost tech while Churchill requires the useless Anvil (nobody use it in 1v1). Also Puma penetrates Churchill in nearly everyshot and Churchill's dmg output is less than a Cromwell so no thanks.