I'll echo the previous comments. It is easier to buy one of the three available M1A2s for around $20 give or take than it would be to convert the Tamiya early M1A1 to an M1A2. The Tamiya kit is highly simplified and inaccurate. Very well engineered kit that was originally motorized, but had a lot of detail omitted or simplified due to the "toy factor".
The commander's weapon station (CWS or cupola) was upgraded to the ICWS. This would be tough to replicate on the Tamiya kit. It would involve removing the CWS and replacing it with a scratchbuilt one.
There is an auxillary power unit (APU) in the bustle rack.
The Commander's Independent Thermal Viewer (CITV) is probably the biggest recognition feature, although the Marine Corps' missile countermeasure device (MCD) is mounted in the same place (on the "manhole cover" forward of the loader's hatch) and created early misidentifications of a non-existant Marine Corps M1A2.
The T-158 tracks (only referred to in modeling circles as "Bigfoot") are not truly an M1A1/M1A2 identifier. Although almost all M1A2s have T-158 tracks, some late M1A1s were fielded with T-158 and early M1A1s have received T-158 as stocks of T-156 tracks were depleted.