While no expert for sure basically the "Lion of Babylon" essentially became the Iraqi copy of the T-72M1 and was to mimic its battlefield form and function exactly. Actually IIRC it was a copy of the one made by Poland. You can read more about it
HERE. The 1/72 kit appears nicely done and fair representation of the tank. It comes with decals and specific parts to make an Iraqi tank used in 1991 as part of the "Saladin" armoured division during Desert Storm.
HTH,
Jan
T-72M11 by
Jan Etal, on Flickr