I look more at fuel than mp costs when comparing tank costs and 13o isn't far off from 145. Yes manpower cost does play into it, but even if you're losing the map control game you'll have manpower to throw at it whereas you may not have fuel. That's part of the reason why I still dislike the new tiger ace since its the only tank callin in coh2 that followed the vcoh model and it doesn't seem balanced.
People keep alluding to it, but lets put some numbers out there:
Assuming that a german player is at tier 2 and wants to get a P4:
Escalate to battle phase 2: 200 mp/35 fuel
Build Tier 3: 160 mp/ 25 fuel
P4: 320 mp/ 115 fuel
total: 680 mp / 175 fuel
Panther:
Escalate to battle phase 2: 200 mp/35 fuel
Escalate to battle phase 3: 200 mp/50 fuel
Build Tier 4: 160 mp / 30 fuel
Panther: 600 mp / 145 fuel
Total: 1160 mp / 260 fuel
T34/85:
no tech
pray that you survive
call in: 360 mp, 130 fuel
So in conclusion: a single p4 costs an additional +320 mp / +45 fuel and a panther is an additional +800mp/+130 fuel. If you wanted to compare 2 T34/85s to 2 P4s, then the P4's would still be an additional +280mp/+30 fuel.
More important than the costs is that this call in lets you go T4, while still having a relatively affordable option of getting T34s to supplement your SU-85s. I havent played enough with this doctrine to make a final call on it yet, but I am liking it so far.