Su-76 can take out most vehicles when in number.
So can ZiS and it doesn't take fuel for it, which comes back to what Hannibal and me said, lack of efficiency compared to literally any other alternative for any other situation.
According to test someone did (do not remember currently) they could take out an Elephant (3 or 4 if I remember correctly)
Because tests like that are 1000% indicative of what's happening in actual games, right?
I personally would love to have SU-76 as OKW. Imo the units is cost effective there as simply better option for the Soviets.
And soviets would love to have Puma.
Its a pointless argument that doesn't make any sense.
The reason I mentioned the Elephant is simply because some people seem to think it can only deal with light vehicles when that is not the case when in numbers. Another advantage when in numbers is that if they are kept apart the can hit the read armor of units trying to dive.
As pointed out, its still incomparably higher cost in fuel, mp and pop and you still lose a crapload of resources in doing so.
But hell, I can assure you, enough PTRS penals can take down Brummbar frontally - it doesn't mean PTRS is great AT weapon.