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This is a question and not an issue type comment. In perusing the various scenarios I've noticed a similar trend regarding tank company strengths on both sides and below is typical of what I've seen:

12 x PzK IVs

Anti-personnel = 109
Anti-armor = 116

12 x PzK Vs

Anti-personnel = 108
Anti-armor = 119

12 x Shermans (5 x M4; 3 x M4 (76mm); 3 x Jumbo; 1 x M4 (105mm)

Anti-personnel = 132
Anti-armor = 279

Ok - with the 105mm Sherman I can understand the better anti-personnel strength. BUT, why is the anti-armor strength over DOUBLE that of either German tank company?

Arjuna is aware of this, but it is inflated due to the AAHMG on US tanks.

see here http://www.matrixgames.com/forums/tm.asp?m=2746495 for more discussion.

Note it doesn't materially affect direct fires and losses - this depends on accuracy and penetration of firing weapons, and the armour on the target - a Panther, Tiger or Tiger II Batallion will usually defeat a Sherman Bn sized formation if the action is isolated and the Allied artillery and light armour superiority doesn't cause too many distractions.

The PzIVJ or a JgPz formation is less likely to do well, particularly on the offensive.
A close range fight is likely to go either way - depending on who gets the first hits, as the German vehicles are vulnerable to flanking shots from most vehicles, and the front armour is vulnerable to the Firefly/Challenger/M4(76)/M4(105)(HEAT).
Longer range action tends to favour the German tanks - all their weapons 'can' kill 'most' of the Allied tanks - the Churchill VII and Jumbo will cause problems from the front to the 75mm and 88mm L56, but most tanks will be 'normal' Shermans, Stuarts or Cromwells. The German tanks can be damaged by fire from the 17pdr or 76mm guns, but these are only a small fraction of the firing weapons, and most hits will be ineffective.

I have responded to this here: tm.asp?m=2746495&mpage=1&key=&#2793860