Let's be honest. As the Soviets I can add a battalion of these (or slightly improved later versions) to all of 300 infantry divisions in time for BarbarossaLet's take a different approach:
No chromium and no tungsten cost. Also significantly cheaper and has actual breakthrough. And more hardness. And much lower supply draw. Most countries that start with IW tank tech can build this tank from day 1 as well. The improved howitzer requires quite a bit of research and doesn't come online anytime soon.
And it only uses 2 width:
Now, because the cheap light tank can't mount the howitzer, it does have less firepower per width than the SPG version, but I think it wins out as a cheap AFV that I can just make with off the shelf tech in 1936. Slap it into some foot infantry divisions, and the Soviets should be able to literally put 1 of these in all 300 rifle divisions by Barbarossa. Those production lines are going to be running non-stop for years. And I won't have to import tungsten or chromium for this design. (Which is relevant to a number of countries.)
The light tank alternative for the same cost kind of means 6 battalions of light tanks in every infantry division which is starting to look like a mechanised army. The real question is what properties are you trying to generate. If it is simply more soft attack then swarms of super cheap light tanks are an excellent investment as long as you don't end up ridiculously over stacked.
But if you are going for cheap what about these - less soft attack but still enough if stacked
but given the starting tech available it would still be tempting to go for a slightly more expensive tracked light tank on a better chassis. I see the real problem with wheeled tanks is the massive loss of hardness and significant reliability cost for a very minor cost reduction. Both cheap tanks are about the same firepower per IC but the cheaper ones significantly reduce IC loss from combat because the vehicles are cheaper.
So, moving on, the question of cheap tanks or wheeled tanks isn't really relevant to the Soviets, it's more an issue for a nation with very limited IC in which case SPG battalions reduced vehicle count isn't ridiculous
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