From repeated experience when dealing with late-game Comet spam, it appears that the main thing that makes late-game UKF Comet spam unbearable and unstoppable is - apart that they are good against everything is their insane survivabiltiy, which allows them to charge headlong into AT defenses, and backpedal into safety after causing enough MP bleed. Works wonders against OST since OST has to rely on fuel costing tanks for AI, since their infantry suck, while UKF can rely all the time on double Bren Infantry Sections to deal with ANY OST or OKW infantry and can spare the fuel for Comet spam.
The balancing problem is that the Comet isn't putting itself much in harms way by doing so. Nothing in OST's non-doctrinal arsenal but the Panther (IF you teched for it and have one), as expensive itself and locked behind even more expensive teching can reliable put a dent on that tactic. And a dent only, because at a full sec lower RoF with 160 damage per shot you will never kill off a Comet if it wants to retreat and repair (and giving a chase is suicidal not only due to AT ambushes but also because he fires more accurately then your Panther)
The others simply lack the penentration power required, since StuG and PaK has too low Pen to penetrate the 290 frontal armor, and the Comet will usually destroy them well before they can wipe the Comet. TWP consumes munition but can't kill the Comet since it can just backpedal for another a run after repairs. Pz IVs are hapless against it, despite their costs. Which leaves OST again at... having to choose to bleed MP, fuel or munition. After a while Comets will just reach critical mass and overrun you. The situation is akin to Panther spam, except that Panthers do not have AI power and erase Allied squads, AT guns and weapons teams in the process.
The main problem is thus the lack of effective and affordable counters, against a unit that's very fast, good against ALL, needs 5 penetrating shots and has 290 armor that rules out everything but the Panther (and the doctrinal Ele) as effective AT counters. In a UKF tech that is supposed to be about dealing DPS, you have a tank that has more armor, far more versatile and arguably more survivable than Churchills.
The solution lies probably in nerfing the Comet's armor quite a bit so it would leave a good chance for standard OST/OKW AT options to kill it or at least wouldn't almost completely ineffective.... IMO it does not need more than 250-260 to perform its role. Otherwise just rename it a discount Pantiger.
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