Obviously historical accuracy, or realism of the vehicles themselves is very important in SP game play if you want to test your skill at pitting one machine against another in a realistic way. A Pz IIIL/M vs either of the in-game T-34 models will require a much different strategy then a Panther vs a KV-1s for example because of the type of balance created by the strengths and weaknesses of each vehicle. But what about balance in MP game play? What is balance, and how is it achieved?
"Research for tank casualties in Normandy from 6 June to 10 July 1944 conducted by the British No. 2 Operational Research Section concluded that, from a sample of 40 Sherman tanks, 33 tanks burned (82 percent) and 7 tanks remained unburned following an average of 1.89 penetrations. In comparison, from a sample of 5 Panzer IV's, 4 tanks burned (80 percent) and 1 tank remained unburned, following an average of 1.5 penetrations. The Panther tank burned 14 times (63 percent) from a sample of 22 tank