I would also like to Point out that HA and Piercing may be somewhat related, so you may not see a HA of 0 and high Piercing, but as we see in the Image above (WWW Japan #3 @34:20), higher HA does not necessarily mean higher Piercing. It seems to scale much more with Technology (see 34:17 for light tank of a later year).
There is also a nice Showcase of Daniel, presenting all the tooltips:
Piercing: "Having equal of greater Piercing to the Targets armor value allows you to do more damage and effectively pin down their armored Forces."
So it is more than just the "armor break" with more damage we saw in WWW in the combat window. Maybe "Breakthrough" also gets reduced by it?
But ontopic: The high hardness of the tanks (70%) already on a light Version, will make them very effective against INF. Efficiency on the other Hand, will depend on the Nation that uses them.
Germany: comparably low Manpower, high IC ->strong tank divisions since one Brigade only uses 500 Manpower (at least light tank, taken from WWWJapan#3 @ 19:28), compared to 1000 of INF
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