I meant both, infact.
Because you have forgotten to include AI efficacy and cost into the equation, which also carry their own value.
(Also, Ram.)
Thats what balance is. A complex equation of a wide variety of values.
Nope, I didn't forgot about that.
Ram is a non factor anymore, all it is good for is last desperate attempt to do something more when your tanks is pretty much dead and after P4 buff the AI difference isn't that great as well, P4 is quite on pair here while having the benefit of pintle. We could add blitz and tank smoke, but that only takes it to the level of T34/85 given all the utility, but rabid fanboys would tear me apart for saying that so I'll just finish here.
But believe me, I take much more into consideration when I'm discussing a unit then its raw stats and raw stats of unit against it as it is never 1v1 vacuum battle.