It's not that I think that I can't adjust/adapt to the unit, but it penetrates the KT/Elefant/Tiger (go further) way too much. Even had 5 SU-76 killing my Jagdtiger on it's front armour Kappa
Well, its supposed to.
Its exactly the same ZiS-3 gun as the T2 one therefore same penetration.
The damage is still lower and you need more shots to achieve same effect, but you trade damage for increased mobility over ZiS-3.
JT have huge armor value and there is only 40% chance at best for SUs to penetrate it, but it doesn't really have huge RoF, while 5 SU-76s do.
I would also expect some kick from 375 fuel worth of tank destroyers.
Obviously a mass of smaller TDs will overpower single big one, 4 SU-85s also can kill Ele.
5 Pumas would also kill IS-2 or ISU. I don't see anything wrong with it.
More expensive doesn't equal invincible to less expensive.
SU-76 is a tank destroyer. It kills armor, amassed its really effective, just like any other unit when you mass it.
Hell, have you seen the balance blog post of PQ explaining the power of heavies vs mediums?
It explains it great way, 1 heavy might kill a med or two, but will succumb when certain amount of them attacks it. Same case with SU-76s.