so would you rather have pz 3 E with APCR or puma when confronting KV1 or sherman?
i havent seen replacements, but technically german BR3 tanks could penetrate all BR5 tanks without APCR(except jumbo if you dont aim for weakspot). idk how APCR penetrates jumbo, but panther performance would be superior to BR3 APCR (unless they picked panzer 4 H for replacement).
for soviets t34-57 could pen panther/tiger with standard shells, while t34 STZ is only tank with access to APCR(thought more of them had access to it considering KV1 zis5 has APCR). t34-85 would still be better alternative than t34-57 or t34-STZ with APCR.
for USA m4a1 seem to not have access to APCR(idk why, wt wiki doesnt list it), so they need APCBC which is inadequate against panther/tiger E, some have access to APCR but have shit postpen damage. any 76w would be better for anti tank battle and with APCR/APDS they could even pen KT.
btw almost all BR2 and BR4 tanks have better penetration and postpen damage than lower BR tank with APCR which was my point.