Its not that the 76 is OP, the issue is that most German armor sucks hard already compared to a simple M10.
I love how everyone rants about super expensive panthers and king tigers, but ignores how anything before the Panther D is usually higher point cost comapred to allied tanks/TDs and WORSE. (jagdpanzer 4 is the exception).
Compare a panzer 4 H to a M10 or sherman 75...the M10 is cheaper, has 1200 range, same front armor, while facing a 10 AP pak 38 or panzer 3 M with 1000 meter range.
Panzer 4 H/G/J is never available at A, has worse range, same armor, shorter range MG...and faces 11 AP AT guns as a basic AT threat...
17th SS is completely outclassed in tanks/TDs compared to anything except airborne... and their price is insane...175 points for a Stug 4 with 12 armor and 1000 range at phase B...yeah sure...very useful...not.