Yes the Tamiya M2A2 kit (35152) is the best kit to start with for one in Desert Storm, with Jacques’ running gear update. You could also get his hull and turret sets to dress it up more.
If you want to go the backdating route, the Magic Factory M2A2 ODS-SA Ukraine kit is the best starting point. You will have to get new sprockets and tracks for it though, and leave off a bunch of parts to backdate it. You will also have to replace the front lower glacis to an earlier version with split armor (as in the Tamiya M2A2 kit) as well.