Hard to call this one since very few T26E3 Pershings saw combat in Europe.
310 T26E3 Pershings were delivered to Europe and only 200 had been issued to units by the end of hostilities.
The first 20 arrived n Europe in January 1945 with 10 going to the 3.AD and 10 to the 9.AD. The 3.AD went into combat first on 25 February during the fighting for the Roer River. On 26 February a Tiger I took out the first Pershing killing two crewmen but it was repaired and back into action in a few days. On 27 February a Pershing from Co. E, 33.ArmRgt. destroyed a Tiger I and two Panzer IVs near Elsdorf. The Tiger I was hit from a range of about 900 yards while the Panzer IVs were hit from a range of 1200 yards.
The Pershings of the 9.AD also went into action in late February for the first time and on 1 March one was disabled by two rounds from 15cm FH. This pershing was soon repaired and back into action. On 7 March T26E3s were involved in the taking of the Remagen Bridge and a round from a Pershing destroyed the locomotive of a German troop train on the otherside of the Rhine.
Another famous battle was the destruction of a Panther in front of the Cologne Cathedral on 6 March by a Co. E. 32 ArmRgt., 3AD On this same day other Pershings destroyed a Tiger I and a Panzer IV near Cologne.
The only T26E3 destroyed completely in the European Theater was lost near Cologne when it was struck by a round from a Nashorn at a range of 500 meters. This was the first week of March.
In mid March another Pershing arrived from the US. This was a "super Pershing" with a longer 90mm gun. The 3AD also added additional armor plate. On 4 April this Pershing was involved in it's only combat engagement when it destroyed either a Tiger or a Panther from a range of 1500 yards along thr Weser River.
In late March an additional 40 Pershings arrived and 22 went to the 2.AD and 18 to the 5.AD. In April 30 more arrived and they were alocated to the 11.PD of Patton's 3.Army.
These 91 T26E3s did see combat but only the first 20 saw much combat. If you look at the raw numbers then the advantage goes to the Pershings since only one was lost. However, the fighting at this point in the war makes it difficult to determine the better of the tanks.
I believe that the only fact that can be stated is that the 90mm gun was definitely a better gun than the 75mm or 76mm guns in the Shermans and in terms of armor, the Pershing was an equal to Panthers and Panzer IVs. A better tank, not enought history to determine that.
Lynnwood, Washington USA