My personal opinion would be to bump up the P26/40 and KV-1 to Churchill stats. This is because, from the reports of German tankers, B1s were "Difficult" to damage. With the KV-1, this became "We can't hurt it at all unless we hit it point blank in the rear". As for the P26/40, the armor was based off of that on the T-34, infact it was thicker (If only by 5mm). The P26/40 had a better gun than the KV-1, but less armor. Churchill had the poorest gun and best armor of the 3. As for rebalenceing the KV-1 with the T-34, I have no idea. Perhaps the T-34 could be given the same AT strength as the KV-1, therefore makeing it more economical to build T-34s instead of KV-1s. The Panzer IV model in the game could be anything between the Ausf A and Ausf F1 models, I can't tell which. I do know that the Ausf F2 and Ausf G were designed to give the IV some amount of AT abillity (The 50mm from the III Ausf J was tried, but found to be to weak). The IV chassis was found to be more effective than the III, not the gun. In short, before the Panzer IV got the longer 75mm, it was less effective vs tanks than the III. Infact, once the Panzer III became obsolete, some were redesigned into the Ausf N, which had the stubby 75mm from the Panzer IV F1, and armor skirts, like on the Panzer IV Ausf H. I would personally like to see a prewar Panzer IV Ausf C or Ausf D, that quickly upgrade to the F1 after a little xp.
Wow, that was longer than I expected it to be

Edit: The Panzer III J is not the version depicted in the game. The Ausf J did not have that thing hanging off the back of the turret. The one in the game is an Ausf L or an Ausf M, I can't tell
