Horribly overpowered.
Compare to Hetzer:
600MP, 4CP, tank call in. Situational specialist tank.
750MP, 4CP, tank+elite infantry call in. General tank, incredibly powerful infantry. Infantry may fire from tank and are invulnerable.
1: Why is it so cheap?
2: Why should a 4CP ability grant two full tier units?
3: Why can the infantry sitting on the exposed hull of a tank not take damage as it is shot, nor be targetted?
4: Why when the tank is destroyed and it's rounds cook off causing a massive explosion, are the infantry barely harmed? (Their deathrate should be close to 100%).
Serious problem with this ability at the moment.