SPAT does not seem worth it

In most games AT and SPAT have a defensive bonus that pays off for the cost. AT and SPAT are genrally cheaper than tanks. But not in this game!

I looked into the numbers and found to my surpise, that SPAT cost more than equivalent level tanks to build, run and research. The only merit they have is a bit higher defensive AT-value. But it's really not a lot. And everything else is worse off.

I just can't see the justification of the extra cost and as far as I can see, SPAT has only a very specialised role where it would be preferable to a tank. That is defending against tanks, but if you are doing that, why not just use legged AT?

Unless a fighting speedy retreat is your main strategy, SPAT does not pay.

Or?