I've heard that TD and heavy TD are the best for those division templates.
Self propelled Artillery, Self propelled Anti-Air and Tank destroyer have the advantage to be a lot cheaper than the normal tank
Example:
Production Cost Tanks per batallion Overall IC cost Medium Tank 3 14 50 700 Medium SPArty3 14 36 504 Medium SPAA3 14 12 168 Medium TD3 14 24 336
Disadvatages of SPArty, SPAA and TD:
They have no Org, no breakthrough and SPArty and SPAA have reduced Armor.
In an infantry divisions org is not a problem. But you desperately want the Armor. Therefore you choose the Tank Destroyer for a cheaper Version with the same Armor as the Tank.
And of course the piercing. SPArty has Piercing near 0 and a TD has A LOT.
TL;DR:
TD is cheaper has more armor and A LOT more piercing than SPArty.
I understand the general ideas for either choice. However, the viability of one's own divisions depends on the attack as well.
Comparing between 1 arty + 1 heavy TD and 1 heavy SPG + 2 AT gun, though costing more (but only ~500 IC more), the latter combo has 30.4 more soft and 18.5 more hard attack for the 1943 variants. I haven't played vanilla HOI4 for a long long time. But in MP, if both sides are fully manned by humans, most divisions should be able to pierce most divisions. IIRC, it does not take more than 1 AT gun battalion/company to have the sufficient piercing against 13-4-1 regardless of what armor variant that 1 is.
So why the slight addition to armor and 500 less IC is worth 30.4 soft attack and 18.5 attack was the real reason behind my question.
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