Ah. So, conducting a specific kind of fight that plays to the strengths of the tanks, but not others. Gotcha. Me, I figure pulling rabbits out of a hat is itself a superpower, and needs to be considered when discussing conflicts in the genre.
The MU is rife with canon examples of someone with little power winning the day against those with nominally far more power. The literature doesn't consistently recognize hard lines of power discrepancy, so I don't see as the game should have to, either.
For example, Spider-Man fights Juggernaut. His best Sunday punch can't faze him. His webbing doesn't stick to him. He can try to trip him or obscure his vision but these are just delay tactics. Now, he ultimately does triumph by dumping a thousand tons of wet cement on top of him, but that's a pretty situational way to win.
When most folks ask a "who would in a fight" question, they want a "Deadliest Warrior" kind of asset analysis.
Another example closer to the topic would be Iron Man versus Hulk. Iron Man's built a few "hulkbuster" suits of armor for the specific purpose of taking down the green goliath. This is Iron Man trying to go toe-to-toe with someone more powerful than him, and the armors haven't fared well on the whole.
I wasn't there, so I cannot give analysis of that event. But, I note that:
1) any game that uses a randomizer can be subject to luck
2) any game can suffer a failure of the GM to take proper advantage of the mechanics available to them.
3) Some amount of clever tactics and gimmicks are implicit in the dice of that particular game. For example, Captain America doesn't have to explicitly state his clever tactics - if he's working with a team, he just rolls better dice to begin with.
(1) and (2) amount to "a single incident is an anecdote, not a clear sign of design failure".
Patterns are more indicative than single instances, but I doubt anyone's interested in providing nine more examples of similar incidents.
Characters in that particular game are designed to be of a homegeneous power level. The dice everyone rolls are ultimately a wash, so no variation in power level is actually represented. Doesn't matter whether you're Hulk or Hawkeye, Black Widow or Thor. Everyone can hit about as hard as everyone else. Everyone can take a punch about as well as anyone else. And as you touch upon, this homogeneity winds up being rationalized by by proposing that the distinction between finesse and raw power are unimportant.
The bottom line here is that in the comcis, the characters certainly do draw distinctions on power level just as we do. Spider-Man doesn't say to himself "well, this guy may be twenty times stronger and impervious to my attacks, but my knack for outwitting and outmaneuvering makes this an even match". When Count Nefaria is demolishing downtown, the Avengers aren't like "we need someone to get out front and hold the line--Thor or Hawkeye, it doesn't really matter". There are definite powerhouses and underdogs. Teams do have heavy-hitters and flyweights. There's a place for skill, speed, stealth, and precision, but those assets don't serve in the same capacity as raw power, and there doesn't seem to be a supers game so far that gets that.