During most game years the breakthrough values are very similar between weight classes:
- 1936-1940: light 36, medium 36, heavy 36
- 1941-1942: light 46, medium 51, heavy 52
But I agree with Fulmen, the core differences are represented in different attributes (stronger armor and better armaments). When you take those out of the equation, the tanks classes are not all that different. They all have rotating armaments effective against most targets and can cross various kinds of obstacles during combat (trenches, sandbag/barbwire barriers, thin walls etc.). I believe this is meant by the breakthrough attribute.
The lighter tank battalions also have more vehicles (60/50/40/10), so there is actually a slight progression per vehicle.