I'm not sure what the point of this thread/post is. ALL units do better when flanking.
Saying the T34/76 has "high penetration at close range" is a bit misleading. It isn't anything beyond what most other tanks receive and doesn't have the raw stat to back up the "high penetration" claim.
Playing the name game and what units receive what names is simply the definition of semantics and pointless in most cases.
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