Look, I ain't no expert on flying cats or American medium tanks, but here's what I know. This Valkyrie cat, or whatever the hell it is, has got some serious power. It's got a higher power level than that m3 Lee/Grant Tank and can fly through the air. That's a serious advantage. And let's not forget the fact that it's got a magic power level of 15, that's pretty impressive. On the other hand, that tank may be tough, but it's slow and can't fly. It's like a big clunky target up there in the sky. Plus, that Valkyrie cat's got a heavenly cat spear. I mean, come on, what's that tank got? Some machine guns and a 75 millimeter gun? That ain't gonna cut it against someone who can fly and has magic. So, the winner of this battle is clearly Opponent and that Valkyrie cat.