I wouldn't be so hasty with placing T70 as a god tier. Why? Becasue you look only at the units' costs but if we take a bigger picture it's not god tier anymore.
First Luchs needs 615MP 115F.
First T70 needs 600MP 175F (with T2 start).
It's 60 more fuel.
But what's more important, once Luchs hits the field, OKW already has incendiary nades, pzfausts and access to schrecks.
On the other hand SU player has to pay for this. So T70 is way more expensive in terms of fuel but if we add at least AT nades or Molo upgrade, it becomes the most expensive light vehicles in overall view.
If we include healing with it would be:
First Luchs needs 1015MP 170F.
First T70 needs 600MP 175F (with T2 start).
And dont forget the mp bleed due to having no medics for 10-15min. And T70 performs out of the box much better than Luchs, when do you see a late game Luchs, rarely unlike a late game T70.
And yes I fully agree with VindicareX.