It being countered as a tank killer makes sense: if a heavy tank could take on its weight in tank destroyers it'd be brutally difficult make a comeback against them.
The heaviest just need sufficiently good AI performance to make up for it. Otherwise it's just an expensive Panther.
Yeah it use to be an huge issue when TDs struggled against heavies and I honestly prefer Medium+TD meta over heavy spam meta that plagued coh2 a few years ago.
That being said I think the Tiger could use a slight price decrease or maybe Buffs to mgs as we don't want another wipe machine like the old KT either.