Abandon punishes people using their vehicles without proper support.
The one thing I'd like to see though is US be able to recrew vehicles without sacrificing a squad to the blood god to do it.
And to those who say it punish overextending I would say. what if you have to loose tank while defending ground but it got abandoned , you pushe enemy out of your tank and recrew it. Is it fear that he needed to extend his tank to give your tank finishing blow and he lose his tank and you not (he know he would loose his panther but with his army compasition it was far better for him to destroy both tanks that leave is2 and panther on field.)
Anytime you're doing a unit trade, it's a gamble. As you say, he already knows he's going to lose his tank by doing it. So if he gets greedy and tries to take you out that's a risk/reward scenario he's decided to take. (He should be aware of the chance for it to be abandoned when doing this maneuver.)
In a balanced army, he'd have other options than the Panther to take it out.