Why would you build a tank for denying cover though? It seems redundant since at that point in the game tanks just blow up all the cover or kill infantry outright with their high burst damage.
Infantry flamers i can see why you might differentiate them there are tons of other options for anti infantry upgrades.
However for a tank it is either going to be better or worse vs infantry than something with a cannon and if its worse you will go for the unit that can also engage other tanks. In other words flamer tanks can only be anti infantry specialists or serve no strategic function in game.
I can see the intent for infantry and the results seem like a positive direction for infantry(i try to avoid green cover and garrisons vs flamers) but for tanks the changes just don't make much sense
I think it may be a way for a player to push of high-vetted infantry with LMGS. With such high dps, penals, cons, rifles can easily get repulsed by LMG Obers/vetted LMG grens, which are useless against a KV-8 or a Croc.