You mean like how it 1-shots the T70, su76, M8? All of which are a lot more expensive than the average infantry squad.
Light tanks and Armoured Cars vs Elefant Tank Destroyer? Not really any basis for an argument. I know you're just going to comeback and say "ISU vs Infantry", you can apply that argument when they build me an Infantry squad that can take at least 2 direct ISU hits before dying.