I'm afraid you missunderstood me here. German tanks are better and therefore cost more which is perfectly fine.
From a gameplay perspective this means that losing a t-34 or a su-85 as a soviet player doesn't hurt as much as losing a panther or PIV as a german player. So in conclusion soviet tank play is more forgiving than german tank play.
You hit it on the head, Gustav.
Soviets are more forgiving because they get 6-man squads for the same price as 4-man squads. Although they have the same survivability against small arms, Soviets are more resilient to all other types of damage (flame, explosive, etc.) at the same cost.
Meanwhile, vehicle costs on both factions do differ, so there's no inherent advantage gained by Ostheer for having tougher tanks as they do have to pay for them.