I am not able to reply to all posts, so I will summarize:
2011 modernised T-72B and Leopard 2A4:
Fire control system and firepower:
T-72BA
Modern FCS of T-72B2 with common elements of FCS Kalina:
+New multichannel sight Sosna-U
+Modern second generation thermal sight
+Automatic tracking system
+Guidance system of gun launched missile.
----
+With Sosna-U it operates with equal effectiveness in day/night and good operation in bad weather level
Leopard2A4:
-FCS based on old element base (80s technological level)
-Outdated first generation thermal sight with lower resolution
-Lacks the other features present on T-72BA.
---
-Outdated first generation thermal sight, significantly reduced and limited ability to perform at night and in bad weather.
---
T-72BA:
New gun (2005) 2A46-M5 of increased accuracy and max pressure, modernised autoloader
+More accurate, lower dispersion
+Increased caliber (125mm) and lenght (6m). Achieves more than 20% higher performance than RH L/44 gun in Leopard 2A4
+Ability to fire missile (guided munition).
Leopard 2A4:
-Old gun (80s) RH L/44 with 5.3m lenght and 120mm caliber
-Significantly less powerfull
-Lacks the other feature.
Mobility and reliability
T-72BA:
+Refurbished with use of modern elements developed for T-90A resulting in incresed characteristics on modern level
+New more modern and powerfull engine V-92S2 (1000hp) and improved transmission.
Leopard 2A4:
-No modernisation or refurbishement.
-Stays on old level (80s) and aging.
Conclusion:
Rather modest and inexpensive modernisation (38ml unit cost) results in valuable tank in some aspects in modern level, howewer, with old level protection.
Leopard 2A4 (majority of Western European arsenal) stock units do not undergo any modernisation, nor it is planned. Therefore will lose relevance and combat value by the period of 2015-2020.
2011 modernised T-72B and Leopard 2A4:
Fire control system and firepower:
T-72BA
Modern FCS of T-72B2 with common elements of FCS Kalina:
+New multichannel sight Sosna-U
+Modern second generation thermal sight
+Automatic tracking system
+Guidance system of gun launched missile.
----
+With Sosna-U it operates with equal effectiveness in day/night and good operation in bad weather level
Leopard2A4:
-FCS based on old element base (80s technological level)
-Outdated first generation thermal sight with lower resolution
-Lacks the other features present on T-72BA.
---
-Outdated first generation thermal sight, significantly reduced and limited ability to perform at night and in bad weather.
---
T-72BA:
New gun (2005) 2A46-M5 of increased accuracy and max pressure, modernised autoloader
+More accurate, lower dispersion
+Increased caliber (125mm) and lenght (6m). Achieves more than 20% higher performance than RH L/44 gun in Leopard 2A4
+Ability to fire missile (guided munition).
Leopard 2A4:
-Old gun (80s) RH L/44 with 5.3m lenght and 120mm caliber
-Significantly less powerfull
-Lacks the other feature.
Mobility and reliability
T-72BA:
+Refurbished with use of modern elements developed for T-90A resulting in incresed characteristics on modern level
+New more modern and powerfull engine V-92S2 (1000hp) and improved transmission.
Leopard 2A4:
-No modernisation or refurbishement.
-Stays on old level (80s) and aging.
Conclusion:
Rather modest and inexpensive modernisation (38ml unit cost) results in valuable tank in some aspects in modern level, howewer, with old level protection.
Leopard 2A4 (majority of Western European arsenal) stock units do not undergo any modernisation, nor it is planned. Therefore will lose relevance and combat value by the period of 2015-2020.