I agree with you all that the Osty's effectiveness on ground targets is unbalanced in comparison to the Panzer. The 37mm versus ground targets may be slightly high, but IMO its probably more of an issue that the 75mm is too weak.
It takes what, something like 20 rounds of 75mm HE to take down a hanger? In reality it would take 2-3 at most. If you think about it, a single un-opposed (by other tanks or serious AT weapons) Panzer IV could take apart a small airfield without breaking a sweat.
I've seen photo's/short movie clips of modern light cannons, for instance the 30mm mounted on the US Bradley APC that make short work of houses and brick/block small buildings. They literally almost saw the building down, very quickly. Even .50 MG's will totally destroy non hardened structures.
I think the reason that the Ack in AH doesn't kill Ostie's is the manner in which the aiming is done. Notice that it aims for center of mass, which for the Ostie is the same as for the Panzer, the heavily armored front hull. But I'm not sure how you solve that problem with "dumb" AI.
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Vermillion
**MOL**, Men of Leisure