I think I have seen that elsewhere. That is a nightvision scope for fighting at night. The Germans were pioneering the field of nightvision in 1945. They fitted similar things to tiger tanks and panthers for night-fighting. I suppose, fact was that they were so hounded during the day by Allied fighter-bombers that they decided their only chance was to equip some tanks to fight at night.
This is a picture of a model made by a person called Model Maniac in which he
mounts the nightvision on a Panther G. I think there were about two or three night-scope types. I remember it was featured in Battlefield 1942: Forgotten Hope in one or two night-maps as a tank you could obtain. There was also an MG-42 with a night-vision scope that would only really be useful from a fixed position...
Here's a couple of large-scale, scratch-built models on display in the American Museum at Duxford. B26 and P38 - very nice 'in the flesh', if a little 'off' here and there maybe.