The US is going to refurbish a number of M1A1 tanks rather than, or in addition to building brand new M1A2 variants in order to expedite delivery. This seemed like the most sensible approach from the outset, imo.
US to fast-track Abrams tanks for Ukraine by choosing older version
The Pentagon is speeding up its delivery of M1 Abrams tanks to Ukraine, opting to send a refurbished older model.
www.defensenews.com