Narrows eyes
Okay so I release a 105 tonner with 2 iHGR in the arms, and then a second super heavy comes along in the same day, just bigger and heavier and another gun.
As for a review, at 164 million and running a XXL engine its way too expensive for general production. Secondly each Heavy gauss has only 8 rounds and the plasma rifle only has 10 rounds. This severely limits your combat longevity, though the targeting computer is a nice way to offset the inherent +1 that all super heavies get. Armour is fine and using heavy ferro is a good idea on a design like this because of the halving of critical space on super heavies. Also the plasma rifle is in my opinion a poor choice for such a machine, you will be using the iHGR to keep your opponent at range and the plasma rifle while longer range than the medium lasers I used on my Ventilator III unfortunately is too heavy and not enough punch.
My advice, drop to a XL or go to a 2/3 mover that maybe be standard. I would then say double up on the plasma rifle if your dead set on it, or invest in pulse lasers, one of the biggest issues my super heavy has faced is being under run, do maybe invest in large pulse with heat sinks of large VSPL if in you have the space to assist in targeting and tracking anyone who gets too close. Or if your feeling vindictive a ultra AC/20 in the shoulder with CASE II. Still plasma rifles are a good choice if you want them as the ammo cannot explode, which on a mech this heavy is a blessing. You will also need a LOT more ammo. My super heavy had 8 tons of improved heavy gauss ammo, which gave it 16 rounds. Most battles will only last around 12, though in a longer engagement I assume you won't be able to fire both for too long, either due to enemy placement or just lucky crits blowing up one of your two gauss rifles. The CASE II is a must though.