All of the currently produced Abrams tank kits (less the terrible Esci/AMT/Ertl OOP one and the poor Tamiya copy by Academy) have their pluses and minuses.

Tamiya M1A1:
Plus: Good quality, fit and detail. Easy to assemble and builds into a respectable DS/DS version.
Minus: Expensive, only has older style track (started to convert to new track in 1990), only has vinyl track, some detail is simplified due to motorization design, motorization holes need covering, only 2 versions in production (with and without plow)

DML M1A1/A2:
Plus: Four different versions include one with interior and mine plow (3516); one with full crew and interior (3517); M1A2 updated kit (3524) and USMC variant with wading gear (3531), very nicely detailed, has new pattern tracks, individual track links, turret detail is superior to Tamiya. Both the crew men (3020) and mine plow (3804) are sold separately, kits are moderately priced.
Minus: As with all DML kits, the fit is fidgety, especially the bustle rack. Some kits may be OOP, and are getting harder to find. Individual tracks may turn off some builders.

Trumpeter:
Pluses: Cheap and easy to build, readily available, copied the best features from the Tamiya and DML kits, includes both vinyl and link & length tracks (new pattern tracks), four variants available: with mine plow and with mine roller, M1A2 and IFOR M1A1, MILES gear (whoopie light), Hoffman device, .50 cal BFA, removable back deck, separate grill doors, 20mm ammo cans to attach to bustle rack, .50 cal ammo cans, #1 skirt support arm, many clear periscope parts.
Minus:No USMC version, detail is soft in areas, crew figures are bad Tamiya copies, some kits are motorized, overall molding quality is mediocre.

I like the DML ones and have all four. I have several (about 5) of the Tamiya M1A1s, but not the mine plow version, I have the Academy M1A1 and the Trumpeter M1A2 (I have the Esci M1 and M1A1s). I still recommend the DML one over the others.