I don't mean to alarm you but the panther is supposed to beat the comet. Just so you know when you are making your comparison. Actually the comet was nerfed SPECIFICALLY because it was beating the panther (which it's not supposed to do)
Also your hammer teching also provides buffs to other units it's not a straight single purpose teching choice like conscript upgrades or brit nades/bofors/AEC that only unlock a single thing. Hammer also grants tracking that makes all your armour better, blitz which makes all your armour better and gammons which are in dire need of a buff (into multipurpose satchels would be ideal I think) or possibly even changed outright into smoke grenades or something.
All that comes with hammer needs to be accounted for in the tech.
You didn't get my point. It has worse AT than a Panther, but no AI to make up for it. I clearly requested buffing it's AI instead of AT in both my posts (read Comet/Firefly bit in my last alinea).
If OP's video is to be believed, even a pintled Panther outperforms it in AI, altough I know Pintle vs cannon comparisons are pretty RNG based.
Hammer providing other bonusses: fair enough, but without it I can't get to my overpriced Comet.