Assuming that Hobby Boss doesn't up their game dramatically from its previous ZTZ 99 kits it'll probably be a good kit. I would imagine it will be noticeably less detailed than the Panda kit and have several simplified areas, most likely around the ERA turret basket. It will probably also be an slightly easier build with fewer parts. In other words, the HB kitt will be a quicker build with simplified detail, the Panda one will be a longer build but have extremely fine detail. And those [expletive deleted] PE headlight mounts. . . .

What is the difference between this model and the one represented in their #82439 kit?

I would say that I've heard of the problems with panda kits in the past but I've never built one before the Panda ZTZ-99A. The Panda kit is really quite good, the tracks are really simple to put together, and the detail is very good. My only real beef with the kit was the PE for the headlight guard mounts is flimsy and not well detailed in the instructions. Overall though, I'd day it goes together better than the average current Dragon )non-Black Label) kit.

I think that it's not only matter of ERA, this tank seems to have an higher shape of the turret and engine deck if compared to earlier versions, including those that were unproperly called ZTZ-99 A, B, G before.
There is already a recent kit of Panda of this subject, I don't know which one is better.

It's the new updated version of the ZTZ99A, sometimes called ZTZ99A2, basically it has newer thicker ERA panels over the turret and hull front

http://tanknutdave.com/type-99a2-main-battle-tank/

top view compare between ztz-99 phase1, ztz-99 phase2 and ztz-96A

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top view compare between ztz-99 phase1, ztz-99 phase2 and ztz-96A

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I would check the top drawing of ZTZ-99 phase 2. I had already seen that drawing when building my so called ZTZ-99B of Hobby Boss, but they don't seem confirmed by photos.
My main reference was the photos of the pixeled tanks on parade, that show the kit reasonably right. The side cannisters are parallel, only more protruding outside because of their ERA protection.
I suspect that the drawings are based on misidentified photos of ZTZ-96A or Type-2000.
The photos from the front are taken from different positions with different focal length, the first one from close and the second one from far. I can't deny that there could be some difference in the width of the front armour, but not so strong as shown in the drawings.

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top view compare between ztz-99 phase1, ztz-99 phase2 and ztz-96A

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I would check the top drawing of ZTZ-99 phase 2. I had already seen that drawing when building my so called ZTZ-99B of Hobby Boss, but they don't seem confirmed by photos.
My main reference was the photos of the pixeled tanks on parade, that show the kit reasonably right. The side cannisters are parallel, only more protruding outside because of their ERA protection.
I suspect that the drawings are based on misidentified photos of ZTZ-96A or Type-2000.
The photos from the front are taken from different positions with different focal length, the first one from close and the second one from far. I can't deny that there could be some difference in the width of the front armour, but not so strong as shown in the drawings.

Is there any difference between the hulls of phase 1 and phase 2 tanks or are the differencies located only at the turrets?

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What is the difference between this model and the one represented in their #82439 kit?

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Time for some quick FAQ for ztz-99 family this time?
Ok no more BLah blah.
In actual PLA service there is no such a name as ztz-99A or ztz-99B, neither ata-99A1/A2 or ztz-99 B. They are all Internet given name by public or some network press. The HOBBYBOSS previous ztz-99A/B kit in fact are all called ztz-99 main battle tank. If you feel confused here is the technical name for those old Ztz-99 series:
HOBBYBOSS ztz-99A are called ztz-99 phase1, it is the first phase of upgraded for those initial production ztz-99 main battle tanks, which added frontal hull and turret composite era blocks. The shape of turret is still as it were which with a egg shell structure from ztz-99. Those are all upgraded from ztz-99
While the ztz-99B is ztz-99 phase 2. You can call it ztz-99 standard production. The turret shape got changed which there is no longer eggshell on the top of turret, which with a smoother turret top shape.Era configuration shape also got redesigned like side and rear protection for the turret.
In army they are all called ztz-99 as they belong to initial production ztz-99 and standard production ztz-99. The big engine unit(1200HP) makes ztz-99 has longer hull.
Some features you see may made it looks like a T-72, but they are two totally different tanks.
As for the HB83892 99A? Good question
This ztz-99-A can be regard as some final version or what ztz-99 should be like at the beginning. the new engine unit is significantly smaller than ztz-99 which proved 1500HP. Turret shape also got redesign to fit new FCS and laser weapon system. In short, new turret and new hull(smaller/shorter), and new FCS makes it can be regarded as a brand new tank. As for who is better? Panda or HOBbpByBoss? It's uptoyou guys. panda kit is very well detailed and I believe HOBBYBOSS one will also be nice and easy for assembling