First of all, I never mentioned a cost differential. Anywhere. So dunno where you got that from.
Second of all, t2-3 build would result in ZiS/SU76/T34.
Third of all, a doubled potential for indirect fire, and who even cares about T34, when you instead just callin T34/85s, as usual, and as is the case now. The ZiS/SU76 combination is far more versatile than a ZiS/T34 combination.
You aren't thinking hard enough about the meta repercussions.
The change has enormous repercussions. Its not a small simple change. Its a huge difference.
Yes the ZIS+SU76+T34/85 call in is extreeeemely OP. This is why everybody is using this combo now.
Oh no, wait, nobody does that. At all.
The combo can also be used with the KV-1 (Zis+KV-1+SU76), and guess what, it's not that hard to deal with. The SU76 is 70 fuel, and its barrage is easily dodged. 70 fuel is a lot, that's almost 1 less T34/76 you need to deal with. 1 less T34/76 that can attack you and flank your armor.
You are severely overestimating the impact of this change. The SU76 is not that great of a unit, it fails utterly against heavy armor because it can't flank, it's easily killed by AT guns that share its range. As said, the barrage isn't that great either.
Saying that the change has a huge effect on the meta is true, but it will make it better. Unless of course you prefer a 1v1 meta where soviets can only build 1 type of tank or go for call ins; because we all know how exciting it is to play against infantry spam into T34/76s or T34/85s every game.