" U.S. Marine Corps M1A1FEP Abrams Main Battle Tank from Battalion Landing Team 3/8, 26th Marine Expeditionary Unit, participating in a sustainment exercise at Arta beach, Djibouti, November 2010."
It’s the same old kit underneath the ERA. I’d say the best use for it would be to take the ERA from and stick it onto an Italeri M60A1. Only thing there is that I see that both the Tamiya and Italeri kits cost something like €25–30 each, while a Takom M60A1+ is around €50–55. I would only really take the conversion route if money was an issue and I could get the Tamiya and/or Italeri kits much cheaper than normal.