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Only thing you really need HEAT for is heavy tanks like KVs.
Take that with a grain of salt.
If it wasnt supposed to be against other tanks. Then why put it in there?
lower velocity, heavier shell, shorter barrel, lower accuracy
The Sherman 105 is there for the same reason as those early Panzer IVs and StuGs; completion. That and if they didn't have it in there you'd have a lot of history buffs complaining about it not being there when the Soviets got their derp guns.