Italeri did have the best M1A2, but now that Tamiya has a new M1A2 out, it may be the best. The new Tamiya M1A2 makes into both an M1A1HA and an M1A2 whereas the Italeri kit only makes into an M1A2. Both the Tamiya and Italeri version of the M1A2 were not the type of Abrams that saw combat in OIF. That was an M1A2SEP.
My only reservation is that Tamiya did not retool the hull, so basically, with the exception of the new T-158 tracks, it is the same old M1A1 hull they issued in 1990. I do hear the new turret is great though.