There is a difference, smokaz. A tiger will (generally) beat 2 Shermans rushing it, whereas a Pershing, if unsuported, will usually die to 2 P4s.
remember Pershing has 2 T2's buffing it which makes this lol
thats a dumb argument cuz usually those who get tigers will get blitz buffs to go along with it and they're better than anything on the armor doc.
Vanilla Tiger > Vanilla Pershing
Vtiger> upgraded pershing
so it doesn't amtter.