Heavy tanks still don’t have stats that justify their massive cost. Even though medium tanks dominated WWII, heavy tanks still played an important role as breakthrough units. They should either have significantly higher stats, especially armor and breakthrough, or be cheap enough to make their production viable
I think this game should represent the fact that heavy tanks were a dead end unless you're playing MP and want to finish Barb by 1942. There's a reason why the MBT was based off of a medium tank rather than a heavy tank.