It's a copy and paste of a Tiger with a different model. The main gun and all of it's stats are almost exactly a clone of a Tiger but with less HP and crappier vet. The only reason why people think the Pershing is good at wiping is because of the German's smaller squad sizes. It has nothing to do with the main cannon lol.
Pershing AOE: 4
Tiger AOE: 3.5
Pershing AOE Distance: 0.75/1.5/2.25
Tiger AOE Distance: 1/1.75/2.625
Pershing AOE Damage Modifiers: 1/0.4/0.2
Tiger AOE Damage Modifiers: 1/0.15/0.05
Tiger takes longer for its damage to drop-off, but it drops off harshly. The Pershing still deals much more damage within its AOE. From 2.25 onwards the Pershing deals 32 damage vs the Tiger's 5 from 2.625 onwards.
If the Pershing needs anything it's 960 health and its HVAP round to be cheaper at the cost of actually having a actual ready-aim time of 2.75 to 3 seconds so it can't do a sudden double shot.