Oh well, the great authority on AH GV warfare has spoken. 
Not claiming to be THEE authority, just pointing out some things some of the gamers may want to think about before wasting one of their three wishes. In terms of AH, the Pershing and the Panther would be on equal footing because poor quality and untrained/inexperienced crews are not modeled. So yeah, comparing the two makes perfect sense in terms of AH.
Like the above post mentioned, the Su-100 or Su-85 would be a more legit gv to add in terms of armor, they actually made a few dents in German inventory and themselves were dealt their backside a few times by the Germans. It would be far more prudent to add in those than the M26. Heck, even the KV-1 makes more sense that the M26.
So give the side of your head a quick jolt with the palm of your hand and stop rolling your eyes, it adds nothing to the thread.