If one tank was hugely superior to another, why would you choose the weaker tank to battle, everyone would just run the super tank. What people forget is reliability, fuel availability, ammo availability, air support, artillery, infantry AT weapons played a more important part than tank on tank battles. Almost as many King Tigers were lost to mechanical breakdown or destroyed by their crews due to lack of gas than lost in battle. Yes you could have a super King Tiger, but for every 1 of them you would have 100 Shermans and 100 T34s. All these scenarios means tank battling would not be fun. So a balanced system like the Tamiya one is more realistic for the hobby to survive IMHO