The thought process is: heavy tanks are OP as fuck because they constantly kill 2-3 models per shot while also having very good AT capabilities. That's why they need to be nerfed.
Only thing that is strange is that Mr. Pershing does not get touched by the recent nerfs despite having the best AOE profile out of all heavy tanks. I tested the new Tiger in cheat mod today and it does like half the damage the Pershing does. So yeah, I don't know about that.
I would still take a Tiger over a Pershing anyday because Tiger armor can actually bounce shots. It's the reason why Pershing is dogshit in teamgames nowadays. Majority of anti tank weapons penetrate the pershing extremely reliably so now you just end up repairing that thing with shitty rear echelons for way too long. And yes Pershing anti inf is better now as tradeoff, but Im sure in your tests you also noticed that the Tiger anti inf performance is still very good, it just seems no longer broken af.