I don't see what Elefant's problem really is.
Obviously you don't.
There is absolutely nothing wrong with 2 shooting almost every single tank in game and 3 shooting heavies with 100% penetration chance before they will even see you. And there is crew shock and spotting scopes on top of it.
Loosing 240mp is oh so bad, but loosing 310/100 is perfectly fine and balanced.
You can't see whats wrong with elephant, because you apply double standards on yourself on top of not playing soviets and having no clue how it is to face one.
Either both are op and in need of changes or none is.