Eduard makes a pe set for it. Aber made one, but I think it's oop. Be careful about other stuff, a lot of it is made for the Italeri kit and will not fit the DML (fenders in particular!). I've also got the Eduard PE zimmerit for it. I don't like it, it doesn't have enough relief and there are big gaps at the edges, and doesn't have the parts for the tool box on the back. DML's tracks are beautifully molded...no ejector pin marks, for a change, but the cleats on the treads are backwards. That's the innacuracy Eric (tigerman) was talking about. I used Jaguar tracks on mine. They are non-workable, but really look nice. And are about half the price of Friulmodelissimo or ModelKasten. Jaguar also makes (made?) an interior for the Italeri kit that's supposed to be a virtual drop in for the DML kit. Be careful, also. Friul has two sets of "Elefant" tracks, but one is really for the Ferdinand, and is listed as Elefant Ferdinand tracks, I believe. Look for the cupola in the picture to get the one for the Elefant.
I didn't have any trouble with the build. The only problems I've had are with the stupid, blankity, blank PE fenders I bought for it. (Aber, I think, but not sure anymore). They are a bear to get together. The instructions are poor, at best. I put mine aside to do the Tiger Group build and haven't gotten back to it yet.
The pic below is of my DML 1/72 Elefant built OOB. The only thing I did to it was shorten the kit tracks by 4 links on each side.
Good luck.
Bill
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DML M4A2 Red Army
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-- There is a fine line between "hobby" and "mental illness". (Author unknown)