Easy Eight:
fuel: 135f;
manpower: 380f;
armor: 215f
rear_armor: 95f
hitpoints: 640f
So, you say 215 armor bounces nothing? Also that 35% more armor than the Soviet is "a little bit"? As well as 26% more penetration? Let's see what all bounces:
Jagdpanzer:
| | penetration: {
| | | far: 170f;
| | | mid: 185f;
| | | near: 200f;
| | };
=> Can bounce on all ranges
King Tiger:
| | penetration: {
| | | far: 200f;
| | | mid: 220f;
| | | near: 240f;
| | };
=> Can bounce on ranges above 25
PIV Ostheer and Oberkommando:
| | penetration: {
| | | far: 100f;
| | | mid: 110f;
| | | near: 120f;
| | };
=> Bounces on all ranges
PaK:
| | penetration: {
| | | far: 190f;
| | | mid: 200f;
| | | near: 210f;
| | };
=> Bounces on all ranges
Tiger:
| | penetration: {
| | | far: 180f;
| | | mid: 200f;
| | | near: 220f;
| | };
=> Bounces above 25 range
Panther:
| | penetration: {
| | | far: 220f;
| | | mid: 240f;
| | | near: 260f;
| | };
=> Reliably penetrates!!!
So Panther, PaK43, Elefant and Jagdtiger are the only vehicles that reliably penetrate the Easy Eight Sherman. Others, like Tiger and King Tiger penetrate over half of their ranges.
If you compare the tank in general to others of the Allied side which are similar (Soviet Sherman, T34/85) you see it's better than the Soviet Sherman (though slightly slower) for the same price. It's performance is at least similar if not even a bit better than of the T34/85. This tank is 400 manpower and 140 fuel, lower armored, but has more HP. The T34/85 has a slightly faster firing main gun (6.15 instead of 6.6) with 2.5 instead of 2 radius, but far less penetration, especially on long range.
So in general I'd say that tank is definitely not aligned for it's cost. I'd put it at 420 MP and 145 fuel most likely, as I think I'd keep it as strong as it is.
The Jackson is a really strong tank, it's targeting priorities are just a bit weird at times. If you change it to not target infantry (please change that for all TDs), then it's most likely even too good. It's already too good for it's price, it's only the handling problems that make it feel less potent.
No unit should get a bonus to retreating units, and you definitely don't give it to a high-dps long range unit. The StG upgrade that ignores cover is baffling, since cover mechanics have been a core concept for CoH since the beginning, and now all of a sudden there's a long-range unit that just ignores it.
I agree that the bonus damage vs retreating units is bad, but I honestly don't think it's such a gigantic issue. Flamethrowers completely ignore retreating modifiers as do all explosives. Obers have .5 accuracy modifier, other units have .4 - So there is a difference, yet I don't think you feel the difference that much.
The StGs do NOT ignore cover. They perform better vs cover than other weapons, but they still deal less damage vs units in cover. Besides that, they are no long range unit. The Kar-98k and LMG34 are long range, one of each gets replaced for the StG44 and neither of them have that performance vs cover. A Ober+StG44 deals less damage vs units in green cover on 35 range than it does without the upgrade. Unless you get to mid/close range the low dmg of the StG44 means that it's cover ignoring is basically useless