one could argue the the new SEP V3 is as it has a better round being heavier do way more spall for a little less pen and has better mobility and better reload
in a average players hands it can be just as good
Even V1 would be better than 2A8/2A7V. Abrams just have outright more potential. 2A7V was pure bs pre-basket, but post, while still insanely good, doesnt bridge the gap enough between it and the Abrams.
Also, spall is determined by residual penetration past 76mm calibre, not weight.