Counter to these units is crippling the enemy before they come(allies are good at this in many ways),and then using infantry based solutions instead of buying more vehicles when they do come,so they are a massive chunk of popcap and anti tank into one unit. Elefant has a scary sounding and looking gun,but it wont hurt your infantry.
You can also be clever,use your armor behind and around shot blockers.
If you're fighting a well composed army,with supporting armor,command tanks and mines,and etc,on TOP of an elefant? well then well,they beat you. it is what it is.
I can count on my hand the amount of times in the past year that a JT/ELE won the game for my opponent. Honestly usually them buying it is the thing that allows a comeback. Since I love m10s. And m10s,love swarming
BTW IM talking 2v2 here..which honestly, these units are quite the nonfactor 90% of the time. Crossing in the woods,maybe minsk they can be quite OP. But then again I veto those maps religously.
for 3v3 and 4v4, countering is #TeamWork