Jacques,
IIRC, and without getting too crazy, the Academy Merk III kit has accuracy problems with the turret, upper hull, wheels and tracks. The painful memories have faded, but I think there were some other areas with issues as well, perhaps the side skirts and main gun? So it's on par with Tammy's T-62 in some respects.
Like Mike said in an earlier post, you could build it OOB and get a model that
looks something like a Merk III. Hey, I've built a few DML BMP-1 kits, and they all
look like BMPs once they're done, right? It is hard to qualify what is and isn't acceptable, accuracy-wise, especially for another modeler.
The simple solution if you don't want a pricey resin transkit? Have some fun building it, and if you're really worried, put it on a back shelf and place a few MAZ-537s in front of it. I'm sure nobody would notice the dimensional and detail issues at that point.
Just my two shekels.
-YL