So, lets think about this: in order to fight the luchs you need to get 2 penal squads (600 MP), upgrade them to having 4 PTRS's (100 muni or something?) and then have the luch sit in-front of your units not moving, all the while your 600 manpower and 100 muni worth of squads is now crap at fighting over infantry.
Taking it further, in reality the luch will be moving, probably away from the penals, meaning the penals wont be able to get many shots off. You lose MP, the luchs get repaired for free.
I believe you missed the point of me mentioning Obers.
I take your point. Realistically, there are many cheap and easily available counters to the Luchs also, that are not Penals. Take the oft-spammed Guard Rifle Infantry with PTRS rifles, or even a single Zis gun. But the point still stands. It doesn't matter that there are counters to the Luchs, because the Luchs is balanced. In fact, the Luchs is pretty sucky and only stands a chance against enemies who have no potential to deal damage to it (which, as it happens, is no troop... (actually, idk if the shock troops have any AT capability) watch the Luchs reverse away frantically from a single Conscript squad).
Let's consider one Penal squad and two Conscripts. Conscripts Oohrah up to the Luchs as it tries to reverse and bugger out its engine with two anti-tank grenades (25 muni each) as well as dealing considerable damage. Penals can now outrun the Luchs, and are able to slap a 45 muni satchel on it, destroying it. That's a mere 95 muni to destroy a 265 MP and 60 fuel vehicle. Meanwhile, the Conscripts/Penals are unlucky
if they have lost a single
model. That is how bad the Luchs is. Test it, be my guest. I did (with a friend, to rule out AI derp).
And if I missed the point of you mentioning Obers, then please clarify.