I can point out what we want it to act as and what the correct stats will reflect.Its an early AT unit with a long range gun. Poor vs infantry compared to a T34 and fragile, but a bit better vs tanks. The main feature of the design is the increased sight and gun range. Those will increase with vet once introduced. It is also an 'awww shit button' when you're caught off guard by early axis vehicle strats...or things don't turn out the way you expected and you find yourself needing good, fast to build AT.
EDIT 2: As long range cheap "oh-shit" AT gun I find Su-76 to be more appropriate and it wouldn't collide with T34 Tank riders.