Might just be the combat distances then. With how short they are compared to real life it’s hard to simulate accuracy like in Steel Division 2 for instance.
Perhaps a good solution would be to divide hits into hits and critical hits, with TDs being more likely to score crits when they pen. You could then increase armour a bit. TDs would still fight off heavies, and armour would matter more.
But armor already matters significantly against literally every mechanized unit that isn't being shot at by TD, so you're asking for what's already in game.
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