As for the forum, ever since Nullist left, it seems like the forum has been much more unbiased and threads don't result in a internet fist fight. A lot of the posts that are discussing balance are about exploits now, not the core balance.
Oh, I didn't realise he was gone. Now I can take that filter off, thx. One down, 2 to go
As for the elephant, I find it rather rare to encounter. It used to be the big trouble maker, but since the TA arrived, that's the boss you meet a lot now. I suppode the previous elephant-lovers are now sexing up the TA?
Anyway: Unlike the TA, the elephant has almost no mobility. Your best chance of a counter is smoke. Put a smoke screen on your approach and move up with guards and Zis.
It's not a perfect solution because smoke isn't fail safe (another change from COH1). You'll have to bring a number of units because one or more are going to be killed ny the elephant regardless of the smoke.