i've not been in a real tank, but i have played a fair bit of Steel Beasts. Having spent quite some time playing in the M1A1 model, and then going to the M1A2 SEP when they started modeling that, was pretty amazing. The commanders independent TIS changes it to a whole new level.
put an A1 in this environment, where the commander only has the GPS extension or putting his head out and using binos, i'd say the T90 could have the spotting edge.
As it is, first shot will rule the day. Any SF vets, or people basing their ideas of the Abrams off of Desert Storm\OIF will get a rude awakening.
But when it comes to the real life, aren't the thermals etc. now at such a level that there is effectively no diffrence, because there is really no where to go improvement-wise from where we're at now?