Considering its 200+ points, yeah. Nothing in that price range gets insta gibbed, not counting poor unit use (eg backing a Panther/King into battle), An equivalent was if the US had an AT plane that could just strafe and kill a KT from the front. It would be OP.
I think id be fine if 88's were reverted back to just being suppression on aircraft instead of downright snipers. No other unit single handedly kills 200+ pt units with little to no effort, while still being deadly to other categories of targets.
Personally, I think that all battlegroups should have 88 availability looked at.
Flak 88' were used as AT guns as well as AA gun. This is probably the most famous gun of the WWII ! The only thing that stopped T34s, they are not OP. Maybe they deserve an higher price but i think the real problem is game mechanic. Non armored stuff have an higher durability on the field, not only flak88 but AT guns are really hard to kill compared to a tank.