True, but let's say that a division has 4 regiments and each one accounts to 25% of total shots fired (for simplicity's sake). If 3 of those 4 regiments are down to 33% strength, then you fire off a ton less shots (soft and hard attack). Without proper attacks, all that armour and AP is not going to make that much difference anymore.
The non tiger tank units are able to fire without being a tiger tank.
My point is that amour and piercing HAVE to be calculated on a new way, instead of using the highest value for the entire division.
In Hoi3 it made 0 difference if you hade one or 2 HARM brigades in your divisions ( if we value Armour and piercing ), but in HoI4 this system can be impossible working as we can have single tanks attached to your divisions
My suggestion:
A HARM brigade adds 10 soft(hard) attack which can pierce 5 armour
A INF brigade adds 7 soft attack which can pierce 2 armour
The division of 1 INF + 1 HARM would have : 17 soft attack , but only 10/17 can pierce 5 armour and 7/17 can only pierce 2 armour.
A single tank would only add 0.x soft attack which can pierce 5 armour.
The same can work with armour.
A HARM brigade adds the coverage of 10 attacks covered with 5 armour
A INF brigade adds 3 attacks covered with 1 armour
the division of 1 INF + 1 HARM would have : 13 attacks can be covered; 10/13 with 5 armour and 3/10 with 1 armour.
It would be interesting to hear how the DEVs plan to do it