If it does ship roughly in that line though, you could say the Church is much better in the defensive role to protect other tanks and units by staying in front, but worse outside of it. It's roughly similar cost to the KV1 from the official materials, 5 fuel more I think?
Or, you know, you can just ignore it and focus on real threats.
Its gun is rather ineffective against infantry.
It bounces regularly on P4, its struggles to chase away command P4 before forcing it to retreat.
Its not mobile enough to "body block" other vehicles from passing by or to keep AT infantry moving and unable to shoot, the smoke is pretty much useless gimmick since shooting with MG42 at the church will suppress all infantry advancing in the smoke and decreased mobility prevents the optimal use of the smoke in both, offensive and defensive way.
So outside of soaking initial AT barrage its no good for anything and its speed means it needs to start retreating at about 70% or it simply won't make it out. Single StuG is all you need to hardcounter it, pair of them means you'll never be able to leave 17-pounder vicinity.
For the cost its not bad, but as a unit, well, I don't see a single reason to get churchil over comet.