Let's take a quick look at some of the retiered tanks.
SU-76M
It went from a tier 3 to a tier 4. However, it retains the same engine and guns–the only differences I can see are that the 57mm has a better aimtime and the viewrange is 20m greater.
BT-7
It went from a tier 3 to a tier 4, with the same 58 pen. Although, since the M5 Stuart has 58 pen at tier 4 right now, it isn't so bad (?).
A-20
Tier 4->5. It has 75 pen at tier 5 with a DPM of 1650 and an alpha of 55. Yikes. (If it's going to have 55 alpha, at least give it 2000 base DPM!) With the 76 you get more alpha but the pen sucks even more.
KV-1S
Tier 5->6. This one might not be so bad, but the alpha damage is lower for the tier and the armor will be even worse. It retains the bad 340m view range, as well.
Covenanter
Tier 4->5. 63 pen at tier 5? Seriously????
These retiered tanks look really bad. Hopefully WG will change them before release.
Source: https://www.reddit.com/r/WorldofTanks/comments/fpuo0d/whats_with_these_retiered_tanks_on_19_ct/