It's not possible to "balance" a thermal scope so it is fair in the tactical situation it is used in. These are made so the shooter can see heat sources in any lighting condition. So for it to be realistic, a thermal scope HAS TO BE unfair. The fairness should be balanced on the strategic (economic out of raid) level. By availability and price.

But there should be no balance during a raid, a player who paid a lot of money to use it (and risk losing it) should get the advantage it realistically provides.

Because if a scope is "balanced" in-raid, like the REAP-IR, then the thing will get ruined to a point where it is barely usable in raid. And using the mechanical properties of the object as a variable for balancing is just stupid, in a game that advertises realism as its main feature.

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"But what if a player with an AK-74 and basic gear has to fight a player with a T-7 thermal goggle? Isn't that unfair?"

AK-74 = 35k

T-7 = 7 million

35000 / 7000000 = 200

The T-7 risks the price of 200 AK-74 rifles in that raid. So someone wearing gear worth 200x times the gun of his opponent should be allowed the advantage of the item.