Classic assuming what other people play, it’s boring tbh. I haven’t even researched the USSR 11.3 tanks yet, but I have toptier in Germany, Sweden, Japan, China and France.
I mostly play Sweden, Germany, Japan and Italy these days, with some USSR in between, but only at 10.3 and 11.0. I played alot of Sweden toptier shortly before and alot after the the last update dropped, from stock up. Russian tanks are NOT a problem to kill, even with DM33. Get your head out of your butt and learn where to aim for which enemy.
Armor is okay, yet you have the lower plate that’s butter and the gun mantlet that is easy to hit, disabling the breech and killing a crew member, if not two when you’re lucky.
Gun handling is below average. Turret rotation is straight average, vertical targeting angles are bad. That’s for both negative and positive gun elevation. I don’t know how you get the impression that it’s “one of the best”, when it outshines almost noone.
“one of the best thermals” yeah so does anyone else that isn’t a Leopard or Abrams, and even some of those have good thermals. The difference between gen 2 and gen 3 thermals is small, and doesn’t matter on most maps.
Spall liners are good, but for a T-90M, they don’t help as much against well aimed shots as they do on Leopards, for example. With the T-90M, it’s easy to hit 2 crew in the turret from the side with just your dart and no spall, and from the front the spall liner doesn’t help with gun mantlet or lower plate shots much. A Leopard has better spaced crew so the spall liner helps more with getting shot in the side.
They do help alot against badly aimed shots, and it is an advantage over not having them for sure, but it’s not like the T-90M is the only tank with spall liners.
Most toptier shells are really good. I’ve used 3BM60 on the T90A but I like DM53 more. Type 10, m/95 and even OFL 120 F1 or DTC10-125 are still more than you need. And like I said earlier, even DM33 is usually good enough for toptier. The armor on all weakspots is bad enough.
It lacks reload speed.
It lacks reverse speed, which makes you a sitting duck when your shot didn’t disable your target or you get your gun or breech destroyed. Or when you’re getting engaged by multiple enemies. You simply can’t get into back into cover with a measely -3km/h.
It lacks gun depression to make use of its strong turret, or simply good positions on ridgelines in general.
It’s not a terrible tank at all, but its pros don’t “easily exceeds its cons”. It has good armour and spall liners against badly aimed shots, it has one of the stronger rounds, it has nice-to-have subsystems (LWS, gen3 thermals), and it has a low profile.
But it’s mobility and gun handling are average at their best stats and terrible at their worst stats, with the -3km/h reverse being especially debilitating, its post-pen survivability is hindered by having only 3 easy to hit crew, easy to hit and detonate fuel tanks, and ammo that kills the crew on detonation. Yes, it doesn’t always detonate, but it still often does, even if you didn’t aim for it.
It’s pretty much an average tank with more pronounced pros and cons than something like an Abrams. It’s better than Arietes, Merkavas, CR2s, on a comparable level to Leclercs, Abrams and Type99As, but it’s worse than Leopard 2s, Type 10s or even the T-80BVM (which comes with much better mobility and a better reload).
Please try a game in the T-90M and then play a Strv122 or Type 10, see what great tanks are made of. If all you are capable of is pressing W and disregard all tactics like flanking, sniping, retreating if neccessary and so on, yes, the T-90M is probably the best tank for this specific playstyle, I’ll give you that. But it’s a terrible playstyle to begin with and other tanks with better mobility and reload will give you much better options with anything else.
I mean, if I take all the pros you listed and apply “don’t get hit” and “be good at spotting tanks and aiming”, suddenly there are no pros left. I think that is telling alot.