I think the M60120s and the Sabra are about the same, if the Sabra isent a bit better. The Sabra has fire control, main gun and protection from the Merkava Mk III and IV. But for many reasons I cant see many countries buying Sabras:
1: Its only worth while if you already have a large stock of M60 tanks. Most clients of Israeli hardware either have better tanks already like the Leo 2A4 or 2A5. The rest are former eastern block or french hardware buyers that have T-55/62/72 or AMX-13 and AMX-30. With out knowing I am guessing Israel offers upgrade packages for all of this designs, either ful ones similar to the Sabra, or just partiall like FCS components etc.
2: Israel and Turkey are probably not too keen to let just anybodey put their hands on the Mk 4 protection plates that as it seems, cover the turret of the Sabra as well as the front hull.
3. Many countries refuse to buy Israeli hardware, including all Arab countries and some other countries.
Iraq for sure, even if it is now controlled by more pro-western leaders(and this remains to be seen when the Americans leave) wouldent buy Israeli hardware. Israel dosent sell to Jordan or Egypt, that have peace treties with it, so I cqant see the iraqies buying anything Made in Israel.
So yes, this has all been off-toppic
As for the Iraqis, I cant see what else they can do but buy the M-1, even in its "watered down" version. Surely most of Sadams T-72 and T-62 are destroyed, rusting or just neglected beyond use. I would not be surprised if over 75% of them are total-losses.
Buying T-80 or T-90 from Russia is not a bad idea, but I can only assume these tanks are being bought with American aid. If so, I doubt the Russians are willing to do the same whilest the Iraqi regieme seems at this time pro-western or at least not pro-Russian. Even if they can get T-90 for half the price of the export version M1, Im not saure they can afford to fund the purchase themselves. All in all the Iraqi army is in the ****. It fought 3 major wars in 30 years, with tremendous loss of equippment and life. Once the Americans pull out not much stands between Iran and Bagdad, assuming the Iranis make a pass at it.