Hahahah, yeah it's much better than the panther at being a comet as well. I agree, it used to be a essentially the wallet warriors mini-pershing, and that anti at gun sniper phosphorous was in-game for far too long.
The thing is, the comet isn't an anti infantry tank, it will never be as good as the churchill or centaur for that. Currently with the churchills health pool and abilities the churchill is better against the panther too! Buffing the anti infantry isn't going to make the unit more usable, it will be slightly better, but what does that matter if everyone just goes churchills? It'll not get used. The unit needs a role and it's role is not anti infantry. This doesn't mean it needs to be a carbon copy of the panther, it just needs to do something to make you go hammer for it, which it just doesn't do right now, nor will it do if you buff it's anti infantry.
Keep in mind the comet isn't the only thing that comes from hammer. The tracking makes Firefly's better (as well as the comet) gammons could be made a bit better and warspeed is great as well and effects all armour you build.
The comet is just an elevation of the cromwell.
However, I could get behind making the comet and church much better and limiting them to 1 because even the broken old comet wasn't TOO bad to deal with (barring 70 range WP...) , it was 2 and 3 of them, same as heavies that was the worst. They were good enough to become your Army instead of being part of it. Same thing we have with churchills now. Critical mass is the goal.
Edit: also of course the comet won't be as good as a dedicated AI vehicle at AI or a slow ass meatshield. The hammer is about taking the fight to the enemy and the comet is one of the fastest tanks in game iirc. It could easily be king jack of all trades with some adjustments, but it shouldn't be comparable to dedicated units like it was. Hell the only comet despite all its perks could beat a panther 40% of the time in a slug fest AND had mobility on its side meaning it was simply king tank.