There are genuine russian produced thermal matrices with resolutions well into what current NATO standart demands, however they are not retrofitted to current T-72B3/90A fleet due to costs of production. MoD's dissatisfaction with B3 upgrade is a little like complaining that cheap detergent doesn't compare to expensive detergent in its washing capabilities. T-72B3M demonstrates what could have been done, but wasn't paid for.
I don't get this whole T-90A vs M1A2 SEP v2 debate. One for one, it's finest mid-late 90's tech vs finest late 00's tech money can buy. What does feel underperforming though is the armoring on the T-90's, which I think some of the videos of lateral .50 cal penetrations demonstrated on this board.