Ok you forgot speed health armor mg on the turret faster aim can't pen only front KT so if you aim a little behind or to the sides you stil pen
And can't be decrewed while reloading ,effective damage soaker ,can be command tank for lower cool down on petard
It all don't matter of you can shoot from FoW.
By the way, ST cannot soak damage? It can as well.
Shooting from fog of war > anything