The biggest problem is not when a single MG squad attacks one tanks, firepower 2 versus 4 in armor. You may argue that a probability of 15% it is still to high, but the biggest problem is when multiple MG squads combine fire, or having 2 MG in one base allowing firepower 4 versus 4 in armor. The probability to damage a tank is way to high. If you have to fire all your mortars and MG seperatly, this will solve the gamey multiple MG attacks.
This does however NOT mean that tanks are imune to infanteri. I think that an standar infanteri squad having 4 firepower at point blank range is fine enough. And you do have anti-tank specilisations which is nice. They have also modeled AT guns.
However, one question: how good was the ofroad abilites of tanks realy? I steal this ide from boardgamesgeek:
http://www.boardgamegeek.com/thread/526160/toi-house-rules-revised
6. Bogging Down
: Vehicles entering certain terrain run the risk of bogging down and being immediately marked as fatigued. Terrain and obstacles such as light woods, dense woods, rough ground, wire and streams may cause a vehicle to bog down. Vehicles check for bog when entering and exiting a hex. Some modifiers may apply to the bog check.
Fully Tracked Vehicle: avoids bogging down on 2+ on 1D6
Half Tracked Vehicles: avoids bogging down on 3+ on 1D6
Wheeled Vehicles: avoids bogging down on 4+ on 1D6
This seems appropriate and would curteinly reduce the effects of the tank.