I might be open to the idea of it being in a commander and having it work like the Tiger Ace were it removes your fuel income when you get it.
-USF kamikazes all his jackson and shermans and destroys most of the enemy's army...
And then 15 seconds later a Pershing comes followed by masses of BAR riflemen.
... The Tiger Ace's only manpower cost + resource income reduction is an easily abusable feature that we dont need to see more of, and we certainly dont need to see more of micro-less super popcap efficient uber tanks that roll over infantry and medium tanks and back off for repairs (and imagine a self healing duct tape wielding pershing crew. D: )
For the sake of USF, the faction kind of need a durable tank, and for the sake of the game, it does not need to be a Tiger/IS-2 copy paste rampage machine.