Armor Facing Rule

[von Manstein]

Better ratio of Shermans vs Panthers

What do you mean by that? Because Shermans only what could do against Panthers to score a hit was to use manoeuvre tactic. During long distance range duels they didn't had much chance even with additional front armour mounted by crews.

So I don't think reducing Panthers advantage and making them more vulnerable to smaller AT guns (what could do 45mm or even 50mm gun against 110 mm thick sloping armour?) has something with making it more realistic.