M1 Abrams

Out of the two you listed, the Tamiya kit is definitely better.  Academy's M1A1 Iraq model has a short (by 5mm) M1 turret and the tracks are the older T156 chevron block track which were replaced by the square block T158 tracks in the early '90s.  The tracks are also molded wrong with the center guide teeth in the middle of the track block as opposed to between them where they should be.  The decals are also only partials and not accurate.  

The Dragon M1A1 AIM, M1A2 SEP, and M1A2 SEP v2, or the Rye Field M1A1 or M1A2 SEP TUSK 2 kits are really excellent and much better than the Tamiya kit.  I would go with one of them for a more accurate model.

I've seen some build logs on the Rye Field M1A1,it looks pretty nice and it's reasonably priced.

The Academy kit is # 13298

Thank you for all the helpful tips.  I will do some more research.  The Academy 13298 is apparently all new, which was why it sparked interest.

Tanker45

The Academy kit is # 13298...

That makes a big difference.  This kit is quite good.  It builds into into an M1A2 SEP w/ TUSK 1 or TUSK 2 or an M1A2 v2, but not an M1A1.  It has minor issues with road wheel placement on the right side, but is not a huge issue.  

Thank you all for the help!  I can't wait to start a modern piece of armor.  Currently on the project of Tamiya's Stug IIIB.