You must really think your smart with all those stats you listed huh… with half of them not even being true and the ones that are; are so negligible it barely makes a difference.
Before i get into this, i come from the standpoint that the Leo could also use a lowering of br or something to make it better performing bc these tanks are both doing poorly but the abrams is doing much worse. but thats a different discussion as this is about the feesability of the M1 Abrams getting a better round.
Acceleration is slightly better on the abrams at 1342 Hp vs the leos 1327… wow so much faster
Top speed on the abrams is slightly better at 72kmph vs leos 68kmph… again wow so much faster
Nuetral pivot barely makes a difference as the T-80 series tanks dont even HAVE a nuetral pivot and have upwards of .7 higher Kds than the m1 abrams the last 7 months according to statshark (red boxes mean kd is significantly below average)
As for Forward and backward pivot: again these pivot stats barely make a difference to in game performance as shown by the KDs on stat shark. the only reason youre adding them is to add more data points to your stupid comment to seem smart.
Reverse Speed is the only data point so far that makes a meaningful difference and even still teh difference is negligible witht he abrams at 38kmph backwards and the leo at 32kmph… wow so different, you act like the leo has the reverse speed of a t90-A
Your Cheek Armor Stat is so disingenuous i struggle to fathom how you even come to that conclusion: The 2a4 has SIGNIFICANTLY better cheeck armor than the abrams at combat
and the left side being even more protected with an initial collective thickness of 520 in the FIRST set of internal armor components then backed by another set of internal armor that is 600mm thick collectively meaning the left side of the turret is over 1120mm thick collectively.
Meanwhile the abrams has what?: equal protection on both sides besides slight angle difference on right side but still only 38mm+360mm+101mm so 499mm? on either side. Again i have no idea how someone comes to this conclusion… as you genuinely have to turn your brain off.

if you want we can compare both of them to the T-80b and see the true winner (T-80) as the leo and abrams BOTH cant pen the T-80b ANYWHERE frontally except the lower plate.
Upper front plate: both have significant deflection angles at or around 83-82 degrees so you should have said “tied”.
lower front plate, this is the only metric the abrams wins in but regardless its still negligable because both tanks can pen right through eachothers LFP with relative ease. ill give it to abrams but still a tie in practice especailly whe you consider other tanks at the same br have significantly more penetration than both the leo and abrams.
Mantlet armor is slightly better on the abrams but this is again a negligible stat because this is a weakness spot on nearly every tank in the game at this br including these two… almost every vehicle at this br can punch right through both the leos and abrams mantlet with ease.
Turret Traverse as you said is tied but even this stat rarely makes a difference in game at this br as everyones turret traverse is fairly similar aside from a few exceptions.
Gun depression: “wow the abrams has 1 more degree of gun depression what a game changer…” said no-one ever… ridiculous
Reload speed:this is the first stat youve listed that can make an impact on the course of engagements and its a single second higher than the abrams with ace crew. this does make a difference and the abrams is better in this regard so ill give it to you but still, 1 second… cmon man.
Secondary armament… 50 cal is nice to have i guess, ill give it to the abrams
Penetration: Again, a brain off moment from Necrons… Leo has 408mm at 0 degrees and 236mm at 60 degrees.
M1 Abrams has 371mm at 0 degrees and 215mm at 60 degrees. So WTF are you even saying here? Patently false… SMH
Muzzle velocity goes to leo as you said
Thermals the same
Gun Depression Limitation arc: Literally who cares
Ready Rack size: barely makes a difference in game
Crew layout is basically the same although the ammo in the leo assistant driver seat position does make for a considerable weakness but both tanks suffer from one shot potential on the lower plate anyway so this is still pretty negligible
Finally Turret basket, shitty that they both suffer from this and russian tanks dont but yeah tied.
Seeing as how you took the time to type all those things out as if you checked each and every individual stat to seem smart and in the same breath didnt provide any proof or explanation to your conclusions i can only surmise that you knew of these falsehoods and put them on your list anyway to seem smart… nicely formatted though!