Don't think anyone knows. In the first Gulf War they were said to have the T-55 'Enigma' as well but there's quite a bit of information that says otherwise. Could have been a last minute change to give the 'elite' troops a fighting chance. If that's the case it hurt them more than it could have ever helped.

If my memory isn't failing me, I think Cookie Sewell did an article on Iraqi markings just after the GW. I think I might have something in my printed collection of GW stuff I've been collecting over the years...

Oh, Mauro, also got some images here as well, provided by you;

http://armorama.kitmaker.net/forums/197812&page=1

Hi
im new to this forum page, I should visit it more often really.
ive been doing a lot of research on the first gulf war Iraqi divisional insignia and trying to sort the many pics I have collected over the years. I served in 7th arm Bde British Army during the war so it is of interest to me.
most of the pics on this topic are showing vehicles from the iraqi 3rd Arm Division. I have all the units insignia.
the Enigma applique armour Tanks were all from the Iraqi 5th mech Div. they didn't carry markings and were used by unit commanders. this Division was almost wiped out during their attack at Khafji before the ground war began.
hope that helps
anymore info required please feel free to ask
Mark