The Stuka can kill any tank in the game other then the T2 with two rounds to the top of the turret, the T2 takes 4. The thing about AH3 that makes the T34 very suited for battle is the unrealistic trees and lack of infantry. Most heavily forested areas IRL are mostly impassable to AFVS. That would force them to stay on roads leaving them vulnerable to infantry ambush, anti-tank artillery, and air attack. In AH3 however, a tank can most anywhere. If the terrain were to be more open you would see more Panzers, Panthers, ect which have better sights and longer range guns. Reasons for heavy Soviet tank losses in WW2 had less to do with the tanks themselves, and more to do with doctrine and some minor details.
1. Some T34's didn't have sights and were forced to use the mg to determine range. Others that did have sights, the were not mounted properly and could not maintain calibration. The same goes with radios.
2. The Soviets were not overly concerned with casualties, They would use shock armies to punch a hole through German lines and exploit them with huge numbers of mobile reserves. The assault forces wear usually decimated in the process.
I agree with perking to T34 more in principal, but with so few new guys in GVS and since most vets have 1000's of perks to blow I don't see it having much of an effect.