Considering it's a doctrine specific call in tank destroyer with no armour, average health, no sighting and no anti infantry(apart from crush). I see no reason why it shouldn't be really cost effective against Tanks.
However it's ability to crush infantry as potently as it does is just awful and shouldn't exist. M10 should be hard countered by infantry. Remove it's crush and it'll be in a much better spot.
The problem with buffing anti infantry is then it over shadows the T-70 even more. What is the point of the T-70 if the T-34 is just as good against infantry. 30 less fuel isn't enough.
I think penetration would be to nice to give it a bit more late game scaling but without breaking the balance vs Paks or P4's. Alternatively I really like the idea of nerfing the armour on all the heavies.
Here's a new video format for the newer or more casual Coh2 players; watching from their perspective and focus on giving advice and analytics instead of just shoutcasting.
The Fuel to munitions to conversion comes way too early at only 3 command points, it's absurd. The idea behind CAS is sacrifice Tanks for air support, except at only 3CP it allows the Wehrmacht to just steam roll the early game with 5 LMG Grens, Flamer Pios and S mines. It's impossible for Allies to engage against such a munitions heavy army so early into the game.
Yes you do sacrifice fuel for the munitions influx so it could be argued that you can counter the LMG Gren/S Mine/Flamer Pio spam with a fast T-70/Stuart/M15. But that can easily be countered by Panzer Shreks, Teller mines and infinite fausts. As for the late game Wehrmacht still has great non-doctrinal tanks with the Panther and Brumbar. Obviously not as potent as a Tiger but with all the strafes to compliment, it's more than enough.
The only way to fight it as Soviets at least is to build a sniper, Maxims don't work because of infinite Rifle Nades. However some maps such as Kholodny or Stalingrad render Snipers completely worthless. It also requires pre-emptively building a sniper, just incase they may decide to all out Munitions spam in the early game. Which they could just even bother doing.
The Fuel into Munitions conversation needs to either have it's efficient significantly reduced, or at the very least have the Command Point requirement increased from 3 to something much higher to prevent the early game abuse.