This is always a difficult problem to simulate in any game, unless you are at the single vehicle level. Case is right, it's partly a matter of doctrine, ie. how the vehicle was used. US tank destroyers were lightly armoured, but heavily armed. They also had turrets. German and Soviet assault guns were generally heavily armoured and heavily armed, but didn't have turrets.
IMHO, an American tank destroyer could have one more attack factor than an equivalent tank, and one less defense. It should be slightly faster, as well.
A German or Soviet assault gun could have one higher attack and two higher defense factor than an equivalent tank, and a reduced movement factor. The reduced MF doesn't necessarily reflect a lower vehicle speed, but a reduced tactical manouverability due to the lack of a turret.
IMHO, an American tank destroyer could have one more attack factor than an equivalent tank, and one less defense. It should be slightly faster, as well.
A German or Soviet assault gun could have one higher attack and two higher defense factor than an equivalent tank, and a reduced movement factor. The reduced MF doesn't necessarily reflect a lower vehicle speed, but a reduced tactical manouverability due to the lack of a turret.
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