A recent 3v3 comes to mind where the SU player was playing a high pressure strategy on Whiteball and ran me off that side of the field many times with PPSH cons, flame CEs and KV-1. And then I'd run him off the VP and harass the fuel. The armor wasn't particularly difficult to deal with for the rak, esp at vet II but they did seem to come back very quickly. Auf J had to respect the tank heavily. Or at least until an LEFH put his CEs out of commission permanently in the middle of repairs.
I think the suggested exchange of % DR into normal HP is the way to go without nerfing the tank's combat performance outright. It's dangerous but nowhere near as threatening as say a KV-8 overall.
How does it make an argument? There are many units with the same approximative cost that are biten or beat their counterpart.
KV1 comes later than Pz4 and the Ostheer player is usually not far to get a second Pz4 soon after the KV1 hit the field.
He's talking about the OKW pz IV not the OST pz IV. Every allied AT weapon and their dog penetrates the OST pz IV with ease.