So, for elite armor units, they may elect to use the following if they are targeting armor units and use normal armor rules when targeting non armored targets (3 - 3 - 3)...
Elite Tank Units and Tiger Tanks vs. Armor Targets
Shoot: 2 - 2 - 2 - 2
- Requires Line Of Sight
- Ignore Terrain Dice reductions.
- Star hits Armor and vehicles.
(From Rasmussen's Player Aid)
I believe this adds no strain to the game mechanics and adds no extra complicated rules...just utilizes existing rules to facilitate a more historically accurate and realistic portrayal of the differences in armor (and ammunition).
Why not just make Tigers 3-3-3-2 and skip the alternatives?