The 75% of penetrations requirement can be recalculated into correction to penetration tables, too. It would transform into few percent of penetration more. Reliable data from penetration tables if of course very important. But not definite. We need to remember that the tanks on the front were not shooting into test plates, but other tanks. With different armour type, quality, hardness. With frontline ammo. So it's important to corelate the penetration data with actual war experience and historical reports of combat effectivenes against enemy tanks. Tiger armor was top quality, it could be possibly rated higher than test plates and perform better. On the other hand there were various problems with quality of Panther armor. And so on. Some parts in tanks were casted, not rolled. So the definite criterium, if something should or should not penetrate, is not penetration table, but rather reports of pefrormance in combat. If there are reliable reports that Tiger side armor was penetrated by some gun/ammo, at some range, then it should be so. If there are reports that it was not, then shouldn't, even if tables says something different. There are such factors like armor quality, ammo quality, such phenomenas like shot shutter, when a projectile which penetrates from 1000m, breaks and fails to penetrate when fired at 500m ! (when it should penetrate by table).
By the way, I'd like to say that I have offered to help Sichartshofen with the Armored Beasts mod. Few months ago I planned to to do my own real armour mut, but have abandoned work becouse of some health problems. Now I see he did good work already and I think it's better to help than make second mut. I hope we could improve it further and add some features. It probbably won't be quick, as I'm working slowly now, but I believe eventually we make the game better.
Some of features I think of, beside the armor, penertation and reload times changes done by Sichartshofen (although I'd like to discuss some numbers).
First I'd like to add corrected penetration/ricochet calculations (thing of fundamental importance - angling the tank would not work as good as now, currently the effect of angle on penetration is highly exaggerated. No PzIV against T-34, or T-34 against Tiger, or Tiger against IS-2 would be safe by simply angling the tank at 45deg as currently. Not that it won't work anymore at all, but effect would be realistic and reduced. Best angle would be about 35deg which would increase protection by about 30-40%, and not by 170-240% like now !!! :-O
Then try to make separate armor rating for turret (mantlet maybe?). Is-2 front hull should be virtually immune against anything, and Panther hull nearly immune against everything with exeption of IS-2. On the other hand turrets in both tanks are much less protected. The Tiger just the opposite - hull is more vunerable than the turret.
We also need a more realistic damage modeling (reworking of ammo hitboxes, addition of fuel tank and crew hitboxes, now every penetrating shot should give some chance of crew death/vehicle explosion, based on penetrating power, direct hit in crew hitbox means death of the crewmen, hit in ammo or fuel means vehicle explosion as currently).
I would also personally like to add separate commander station to tanks very much ! The current views would be splitted, gunner station would get optics view, with commander station having cupola, external and binoculars views. Game could be still played as usually, even solo tanking possible still without changes, just switching stations instead of views between gunner and commander (even faster...). But also full crews with gunner and commander would be possible (one shooting, and the other commanding, keeping situational awarness, and even directing fire (it's better to see in binoculars if the shot was too short or too long, than from gunner station). I believe it should be easy to add one station, only splitting views and controls, but don't know yet how (don't know how crew stations are realised - any help appreciated).
The time will show which of those plans will be realised. And it's Sichartshofen's mod so he will decide. I believe all are possible and even not hard to code, though somewhat laborous. For sure it's won't be all at once, but one or few at a time in succesive versions.
My personal goal is of course realism. Any map/game inbalance should be IMO neutralised by addition of proper amounts and types of tanks to a map. If German tanks are better, then Russians have simply more tanks. Just like it was in real life.
(and with addition of separate commander station to tanks, the number of players in game could be leveled, because T-34/76 would have NOT this feature. So Germans could play 2-3 (driver, gunner, commander) man crews with Russians playing 1-2 (driver, gunner) man crews - Russians have more tanks but German tanks have better situational awarness)
If there has to be same number of tanks, then use similar and "naturally balanced" ones, T-34 and PzIVs only for example.
Even with realistic performance, on medium and small maps T-34/85 and Tiger would be quite balanced anyway (let alone against the IS-2). Exept Tiger in hull-down if we modeled real thickness of Tiger's mantlet, being in fact not 100mm but varying betwen 120 to 160mm, with parts being weaker in optics area ;-) but even then you can outmanever it or hit it in a 100mm hull, or disable Tiger's cannon with few hits in mantlet... well if we manage to model cannon malfunctions ;-).
Panter would be little harder, but still possible to kill by <500...1000m turret hits fromT-34/85 (the hull being rather immune) and even hull hits from IS-2.
So honestly, I don't see any unbalance at all at all but most huge and flat maps. Only little more smart tactics and COOPERATION would be needed, than now ;-)
P.S. Two things I forget to mention. Well, one, the second is not sure, I have to find a way to realise it first. So one thing is that I'd like to make tank commander to exit the tank over the turret or over the engine deck. So he could easily get on the tank, and stand on the turret roof for better observation with binoculars. He could also ride on the tank behind the turret, only have to get in and get out from the commander's station and he's on. He could try to command a tank and spot enemies for those inside from there, untill there is no real separate commander's station. If he want's to get out as usually, he swich to driver or mg and leaves from there, no problem.
With help of Sichartshofen I know already how to compile a mut and at last can test my ideas in practice. Did a simple mut to check it. The exit to turret roof or engine plate works very nicely, only there is some problems with turret hitboxes, crewman after exit sometimes stand on them hanging in the air 3 feets over the hatch. Probably this is why it's not used in stock game ;-) but it should be resolved soon. Now with mut I can get into test Tiger tank, switch to commander's station, exit and I'm on the turret, by simply changing exit coordinates of turret station. Little thing but so much joy and very usefull