Italeri, Heller, and more recently Roden and Dragon have released PAK-40 in 1/72. There have also been wargaming models in the scale.
Italeri’s crew are softer plastic than I like, Dragon’s “bundle” with the PAK-36 and 5 crewfigures is excellent, but hard to find and expensive. Preiser’s 5-member gun crew is similarly elusive, but tops all of them.
The cons above – along with aggressive pricing of about $3 – puts Zvezda’s new set at a very competitive position, despite the crew consisting of just 3 figures. The two sprues are molded in grey and reasonably well-detailed.