Cream and Potatoes: In a medium pot or large saucepan (non-stick is best), place 2 1/2 cups of the light cream. Peel and cut the potatoes into uniform one-inch chunks and add them to the pan with the cream.
Season and Simmer: Add the baking soda, 2 teaspoons of the kosher salt, and all of the black pepper to the pot. Stir occasionally with a rubber spatula or a wooden spoon so the potatoes don’t stick to the bottom as you bring them to a boil and simmer.
Cook the Potatoes: Bring the mixture to a boil over medium-high heat, then lower the heat to the lowest setting on your burner. Cook for 20-25 minutes, or until a paring knife inserted into a chunk of potato slides in but meets a little resistance. The potatoes will cook further in the oven and do not need to be completely cooked at this stage.
Preheat Oven: While the potatoes are cooking, preheat your oven to 375 degrees F (190 degrees C) and place a rack in the center of the oven.
Grease Dish: Use one tablespoon of the butter to grease a 9x13 inch baking dish. Set aside.
Prepare Topping: In a small bowl, mix the grated Parmesan cheese, Panko crumbs, 4 tablespoons of the melted butter, and the remaining ¼ teaspoon of kosher salt.
Finish the Sauce: Remove the potatoes from the heat once they're ready. Add in the remaining half cup of light cream and 6 tablespoons of the butter that has been cut into six pieces. Stir gently until the butter has melted in.
Assemble and Bake: Pour the potato mixture into the prepared baking dish and top evenly with the Panko mixture. Bake for 15-20 minutes until hot and bubbly and the top has browned. After baking for 20 minutes, you can move the dish up to your broiler for a minute or two to brown the top a bit more (watch carefully so it doesn't burn!).
Rest and Serve: Remove from the oven and let sit for 10 minutes before serving. This allows the sauce to thicken slightly.