If gaijin balanced russian tanks like this with their correct armour protection and if apfsds had correct penetration, this is what it would look like.
Russia
T-72A “83” - 9.3BR (3BM15 / 3BM22)
T-72B “85” - 9.7BR (3BM26 / 3BM29)
T-72B “89” - 10.0BR (3BM32/42)
T-90A - 10.3BR (3BM32 / 3BM42)
T-72B3 - 10.7BR (3BM42 / 3BM42-2)
T-72B3M - 11.0BR (3BM59 / 3BM60)
T-90M - 11.7BR (3BM59 / 3BM60)
T-14 Armata Prod. - 12.3BR (3BM69/70)
T-64A - 9.0BR (3BM9 / 3BM15)
T-64B “82” - 9.3BR (3BM15 / 3BM22)
T-64BV - 9.7BR (3BM26 / 3BM29)
T-80BV - 9.7BR (3BM26 / 3BM29)
T-80U “86” - 10.0BR (3BM32 / 3BM42)
T-80UM - 10.7BR (3BM42-2 / 3BM46)
Black Eagle - 11.0BR (3BM59 / 3BM60)
T-80BVM - 11.7BR (3BM59 / 3BM60)
T-14 Armata Proto. - 12.0BR (3BM59/60)
US
M60A1 RISE - 8.7BR (M735)
Will only penetrate T-64A and T-72A “79” without that 16mm add on plate and anything weaker including T-55AM and T-62M-1
M60A3 TTS - 9.3BR (M774)
M774 = 353mm @ 0m
Will only be able to penetrate T-72A “83” upper plate at very close range under ideal conditions. Only T-64A and fixed (buffed) T-55AM and T-62M will be easy targets.
M1 Abrams - 9.7BR (M774)
M774 = 353mm @ 0m
Will only be able to penetrate T-72A “83” upper plate at very close range under ideal conditions. Only T-64A and fixed (buffed) T-55AM and T-62M will be easy targets.
IPM1 Abrams - 10.0BR (M833)
M833 = 396mm @ 0m
Will only penetrate T-64B “82” and T-64BV and anything else with weaker armour.
M1A1 Abrams - 10.3BR (M829)
M829 = 453mm @ 0m
Will penetrate T-72B “85”, T-80BV and anything else with weaker armour.
M1A1HA Abrams - 10.7BR (M829)
M829 = 453mm @ 0m
Will penetrate T-72B “85”, T-80BV and anything else with weaker armour.
M1A1HC Abrams - 11.3BR (M829A1)
M829A1 = 600mm @ 0m
Will penetrate T-80U, T-80UM, Black Eagle, T-72B “89”, T-90A, T-72B3, T-72B3M and anything else with weaker armour.
M1A2 Baseline - 11.3BR (M829A1)
M829A1 = 600mm @ 0m
Will penetrate T-80U, T-80UM, Black Eagle, T-72B “89”, T-90A, T-72B3, T-72B3M and anything else with weaker armour.
M1A2 SEP V1 - 11.7BR (M829A2)
M829A2 = 638mm @ 0m
Will penetrate T-80U, T-80UM, Black Eagle, T-72B “89”, T-90A, T-72B3, T-72B3M and anything else with weaker armour but still not good enough vs Russian 11.7BR.
M1A2 SEP V2 - 12.0BR (M829A3)
M829A3 = 700-710mm @ 0m
Will penetrate T-80BVM and anything weaker. Still not good enough vs T-90M and T-14 Armata.
M1A2 SEP V3 - 12.3BR (M829A4)
M829A4 = ~745mm @ 0m
Will penetrate T-90M hull under ideal conditions at close distances under 750m distance only and anything else that’s weaker. T-14 hull still invunrable.
NOTE:
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Gaijin can always decompress the list of BR’s if the maximum BR cap increased
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I didn’t include Anti ERA effect of M829A3 and M829A4 to keep armour relevance in the game for the sake of balance and for the sake of not making armour completely irrelevant when rounds like this and Shard APFSDS get added