M1A1 Abrahams question

[Grumbler]

There is a lot involved that just cannot be factored in. For example, in '73, the IDF killed aprox 600 Syrian T-62's. Very few were actually penetrated by the 105 the IDF used. It seems the T-62 had the Fuel tank behind the front armor. Deisel, which would detonate from being compressed by the shock wave of the 105 round. That would send the inner bulkhead flying back into the crew compartment in a sort of spalling. So sortly after being turned into mince meat, the crew would be fried by the hydraulic fluids, unless of course some of the ready rounds detonate, blowing the turret off and spreading the recently minced crew all over the place.
Technically, the Hull wasn't penetrated. Dupuy had a chapter on the flaws in Soviet Tank Designs in his "Arab Israeli Wars".
So there is more to it then just x penetration vs y armor.
In 'Brazen Chariots' Crisp tells about having his Stuart hit in the turret front by a 50L60 ATG at less then 100 meters. The round went thru the turret. In the front and out the back. Murphy can be kind as well as cruel.
The Soviets built the T-72 for the express purpose of killing the M-70, which was never produced. They had the plans for the M-70, courtesy of one of our NATO 'allies'. When the Abrams was built, the Soviets didn't have a blueprint to work from, so they had to wing it. Winging it isn't what Socialism is about. Keep in mind too that the congresscritters of that time called the Abrams a boondoggle, waste of taxpayers funds and a 'pork barrel' program. Military 'experts' said the M1 was no improvement over the M-60, and considering the combat range, not near the Tank the M-60 was. So maybe the Soviets bought into that and figured an Engine upgrade to the T-72 was all that was really needed.
IIRC, unit cost on the M1 was about 1.7 mill, compared to a brand new M-60 at about 200K. Of course, when the M-60's were upgraded to TTS with the computers and thermal targeting systems, it added about 750K to the cost. So the M1 was actually a deal. Adding the 120 and the DU armor turned into the worlds uberpanzer.
Which is Priceless.