In Crossfire all tanks have the same point cost even though they have different characteristics. Similarly for armoured personnel carriers (APC) and anti-tank guns (ATG). The idea is you pay the standard points cost and then roll dice to see what type of tank/gun you get for your points. It is a bit like a lottery … buy your ticket and see what you win.
Some musing on Gun versus Arm Matrix for anti-tank fire in Crossfire. This idea was tossed around by a few people on the Crossfire-WWII discussion forum. I first noted if when Robert Tesfro mentioned it. Others have given variations. Essentially anti-tank fire is handled with the same rule as infantry fire. No PEN and ARM.