Free LMG and 2 Armour, which is more than Shocks. Combine that with their Vet 3 -33% Received Accuracy and 13MP reinforce, it's kind of retarded. The reinforce alone is the cheapest in the game, lower than Osttruppen (16) and Soviet Weapon Teams (15).
35 fuel difference is a bit more than marginal, the difference between the E8 and Panzer IV is only 15 and yet the E8 beats the P4 in a slug-fest 100% of the time.
True on the Ez8 vs Pz4. Except when you're going OKW Pz4, then it's pretty easy, since the Ez8 got some more trouble to penetrare the armour.