1) 85mm shell don't one shoot a kubelwagen ?
Its just a game, that attempt to be balanced. Nothing bad with this. The same thing happends with an JT shooting at a M20 or similar LV.
Wermacht and USF can build bunker
USF and OST Bunkers were never a problem in COH2. Why nerfing or buffing it?. On the other hand, Brit emplacement were something OP some years ago, and they were nerfed.
Elephant has the range, the penetration, the damage and good shielding in front, AND an option can shock tank crew, it's enough or need nuclear bomb
Its a very very very slow heavy TD. Use Arty, or Planes, or flank them with any other medium Tank TD