I would like to know who if anyone makes detailed sets as well as PE sets for the Academy M26 dragon wagon in 1/72nd scale?

Eduard (predictably) makes this set; https://www.eduard.com/store/Armoured-fighting-vehicles/1-72/M-26-DWag-trailler-1-72.html?cur=2 for the trailer. I'm sure they used to have a set for the tractor, too, but it seems to be OOP. Maybe try ebay.

I contacted Eduard about three years ago when the 1/72 Dragon Atomic Cannon was released to see if they planned to release a sorely needed detail set for that kit. At that time I received a reply from thier customer service staff who said they were not making any more 1/72 vehicle detail sets, and what they already produced would be retired as the market for it was not that good. Not sure why-- perhaps the tiny size? I'd think there would be a sizable market for brail scale vehicle PE, given that there's a lot of kits out there, and there doesn't seem to be a let up (I'm thinking of the Dragon kits, Academy, and the new Airfix airfield releases) Anyway-- if you can get some Eduard 1/72 military vehicle etch, good for you-- I'd grab it before it's all OOP.
VR, Russ

The Eduard sets were 22130 for the truck and 22131 for the trailer.

Modell Trans does a resin soft cab conversion for the Academy kit too.
Soft top

CMK does resin tires for the kit. http://www.cmkkits.com/en/detail-sets-accessories/m26-dragon-wagon-wheels-for-academy/