I just built one with Ostheer in 1v1. The opponent was using the dual T-34/85 call-in. This "dedicated anti tank unit" lost 80% of its health in a frontal slugout while barely inflicting 66% damage on one of the T-34/85s. Thank god I had a Pak around to scare them away. Otherwise the Panther would have cost me the game. And that versus the kind of unit it was supposed to hard counter.
Even when decreasing its price, it won´t do its job. So I think it needs its old health back and a slightly faster rate of fire.
You would expect dual T-34/85's to beat a Panther, costs quite a lot more in resources. I'm surprised the T-34's took so little damage though. Care to upload the replay so I can have a look?