If someone uses 80 + 160 munitions to kill a 600mp shit that can be built again, I think its a pretty good deal. Next time deny the german player munitions points instead of fuel, and the reign of terror of your ML20 will begin.
In 2 on 2 at least one player nowadays has to take the Elephant doctrine while the other one mostly takes Speerhead.
B4 kills all the German Tanks and the Germans can't do anything BUT Recon + Stuka.
So I think 240 Ammunition is a lot to kill a single howitzer that can be rebuild.
Elephant is expensive as hell so there won't be a lot more other tanks around. Flanking is the key because unlike ISU-152 it won't kill a single man in 1.000 years.