I want to pull my hair out with ANOTHER argument over which tank is better. Here's a clue. The best tank was the one that had a better crew, was lucky and had other things going for them.
A tank fight is WAY more then the stats listed for gun and armor. It doesn't happen in a lab or gun range but on a battlefield with trees, hills, houses, smoke, and lots of other things going on like artillery, infantry and you name it.
So what if tank A can penetrate at 1000 yards while tank B can only do it at say 400. If tank A can't see tank B because of smoke or their attention is elsewhere then tank B can get to that 400 yards and now both are EQUAL and first shot wins.
I both agree with you and disagree with you.
First of all, let's be clear that crewing an armored vehicle is a complicated, intense task. Highly trained crews that know how to react properly when under fire are absolutely vital. Give me a good tank crew in a Sherman over a group of people who have never worked a tank before trying to drive an Abrams any day. The Sherman might actually accomplish something, while the incompetent crew in the Abrams drives it into a ditch, lose a tread, and bail out of the vehicle the moment someone sprays it with small arms fire because they are frightened. The Abrams technological advantage over the Sherman is irrelevant in this case
But once crews reach a certain skill, the value of technology increases in the equation. A large technological gap, such as the inferior tank not even having a gun capable of penetrating any armor on the opposing tank, becomes a big problem when crew skills are closer together. A speed advantage, an armor advantage, a gun advantage, or even a fuel advantage may not matter in all fights, but when thousands of tanks are involved in a six month campaign, the small advantages start adding up. 100 fewer tank losses over a six month period might make a real difference when fighting the war even if you produced 5000 tanks in that same six month period. When you factor in losing fewer crews because you lost fewer tanks, the benefits further pile up.
But in the hands of an even better crew, the technologically superior tank can truly perform well over its inferior colleagues. The analogy I like to use is Lance Armstrong (bear with me here). If I wanted to be a world class cyclist, I could just use the same cycling gear he used and run the same rule-breaking drug regimen. But I would still suck. Why? Because only in the hands of a master do some of the engineering tweaks and physiological tweaks from the doping make a real difference. You have to be at a certain level of skill to truly make the equipment shine. And in the hands of a skilled user, an extra 20 mm of armor or an extra 2 kph or an extra 10 kilometers of fuel or a higher muzzle velocity can be deadly. In game terms, I don't know how to render this properly without resorting to bizarrely complicated math. But I wouldn't want a game to completely ignore the technological impact of better tanks, even as I think that crew quality amplifies the technological impact substantially. HOI3 just does this by making tech equal higher unit stats, while doctrines and training modify combat in other ways. It's an okay system, but it does tend to promote and cater to a "But the Tiger/Sherman/Cromwell/T-34 was better!" mentality.
Where I think you have an even better point to make is in operational terms. I think Rommel and Guderian could have had a similar performance record in the Battle of France if they had worse tanks. They were playing the division/corps game very well against their opponents. Doctrine and initiative beat out French technical knowledge of tanks hands down.