And enemy at the gates
Well, except it is because it values soft and hard stats of a tank plus minus the average crew skills (where soft skills arguable depends on the situation of the army/ nation). Its overall the reason why the Sherman is better than the T-34 or why the M18 and the StuG family are arguable the best tank destroyers/ SPG in the entire war. Or do you see anyone saying that Italian tanks or French tanks or heck even Japanese tanks were good?
Ofc, superior equipment is not a guranteed win looking at the Winter War or well Germanys superiority in machine guns, assault rifles, tanks (at least before they started to sacrifice quality) or rocket launchers.
This all can be pretty much pointless except increasing the number of casualities of the enemy if your chain of command ultimately listens to a Austrian.
And well, many people claim the T34 is best because of armor and cannon/ basically “WT” even though it is not really reflecting reality, same goes to the late war tanks of the Reich.