It heavily depends on the map. In a CQC map, Russian mbts are at it’s strongest because it’s a much more forgiving tank to play. Spall liners, ERA and even the autoloader sometimes eats rounds. I find lower glacis, drivers hatch, direct middle upper side (where turret meets hull) to be the most reliable one shot kill.
CQC is all about whoever gets their shot in first. The reload only comes in handy when there’s multiple enemies, or if the shot didn’t connect. Mobility is dependent as there’s always choke points or the typical areas where people fight over and usually there are faster teammates meaning that the Abrams won’t always be getting to an advantageous position before your team does. The reverse speed matters a lot in terms retreating.
The Abrams absolutely excels in large maps and outclasses almost any tank because this is where the Abram’s features stand out. The combination of reload, depression, and surprisingly good turret armor makes it deadly once it’s in a hull down position.
The issue is there’s not enough of these large maps or the frequency of getting them is low. Even then, most of these large maps have areas where Russian mbts can be in a hull down position which makes them good but not as much as the Abrams.
If there were equal amounts of large maps as cqc ones, I would be content with where the Abrams is (assuming the bug reports made get fixed)