Again, as I have said above, Iran would likely not just take the Merkava anyway. It's not a tank designed to fit what would appear to be Iranian armored doctrine. Iran's tanks are already designed to fit different criteria. Bottom line, I would go with and/or prefer the suggestion that Iran simply has this captured Israeli gear as a supplement to proper Iranian weaponry, though whether BIS will abide by that preference we have yet to see. Though, technically, we do know their plan is to have a different Iranian tank, as the Merkava is just a placeholder. Along similar lines, I really hope they add a more appropriate NATO MBT, something like the M-1A4 Abrams maybe, or the Leopard 3. Preferably something actually from NATO and fitting of NATO armies.
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Another thing I have to be pedantic about, and forgive me for this but I see this mentioned far too often that I can rarely resist responding to it, if the Taliban is seen using large numbers of Soviet RPG-7D anti-tank rockets and AKM rifles, then they weren't armed largely by the United States. What the US gave the Mujaheddin (the Taliban is not strictly the same group, it rose after the Soviet war) was mainly training, I think communications abilities, funding, and Stinger missiles. When funding is cut, you don't really have money anymore, unless you are a very frugal resistance movement, and most of their front line gear is Soviet in origin, since that is very suitable in a region where well trained men are hard to come by, and where Soviet weapons and ammunition are abundant to keep supplied.