It's certainly true the hype surrounding the 17pdr is overblown. Comparing the 17pdr to a 76mm using HVAP (relatively rare sabot ammunition) does however, seem a bit disingenuous.
I feel it's also important to consider context when comparing the two, 17pdr armed Shermans and M10's (with effective ammunition) were available in significant numbers for the D-day landings, I don't think the same can be said for 76mm armed vehicles.
Please don't interpret this as argumentative, in '44 I think I'd choose the 17pdr without much thought, but in '45 the choice is not as clear cut. I will say if my target is a Panther from the front I'll stick to the 17pdr regardless.
Edit-
Regarding the original topic, speaking from a Bolt Action point of view, the BT 7/42 kit and the Zis 3 both seem like good choices. Most every Russian/Soviet player fields one if not more, of the zis 3, and Finnish players (there are quite a few) have basically two effective tank choices the BT-42 or a Stug III, not to mention the meme/cuteness/fastboi appeal of the BT series of tanks.
Buying a resin m36b1 from Warlord, even at 1/3rd off, is likely a mistake. The Rubicon setup works flawlessly and looks fantastic, the resin Achilles (17pdr sp m10) I got from Warlord is literally crooked, and I don't mean warped, or air bubbles, or flash or any of the typical issues with Resin castings, the top deck slopes from left to right. Some Warlord resins are good (though you still roll the dice on if it's a good casting or not) and some are utter rubbish.
I'm happy to see the M26, after building a few M4a3's (one of which converts to an M36B1) I found myself really wanting to build an easy 8 and a Pershing, maybe an m24 to round out the late-war US family, ok add an m18 in there too, but it was really the easy 8 and the Pershing I wanted to build. Plus it gives US players access to a heavy tank (jumbo aside) even if the meta sort of makes heavy tanks inviable.