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Are the Tamiya and Dragon Pershing the same?
No, the Tamiya M26 and the DML T26E3 do represent the same vehicle, however there are big differences in the shapes of the turrets. So, do not expect the aftermarket for the DML to automatically fit the Tamiya kit.
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Was Accurate Armour's Pershing used in WW2?
Yes, Accurate Armour does make a T26E3... though, it's a very, very tough build. I have the kit and it's made of resin, white metal, photoetch and plastic.
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What after market acessories to get (barrels,tracks,PE,and little things to give it life?
I used the Jordi Rubio barrel on my first two Tamiya Pershing kits... It fit, but took a little work. There is a new barrel from ModelPoint that is matched to the Tamiya kit.
I am currently using the Eduard Photoetch set for the Tamiya kit. I would say that it is a bit weak actually, you don't need to replace much except the brush guards for the lights and periscopes. The sponson handles do need help also.
The verlinden set is interesting because it has a complete set of sponson boxes that can be opened up. It also comes with an engine.
I HIGHLY recommend the engine from Caliber 35. It's a very detailed, easy to assemble set which really fills up the rear of the Pershing.
Tank workshop makes a mantlet with canvas cover, it does NOT fit the Tamiya kit as it was designed for the DML Turrets.
Finally, look into the two sets from Trakz, the first one is a pair of replacement mantlets on fully covered in canvas and one half covered in canvas.
In addition to the books already mentioned I can recommend the following books -
Schiffer on the M26 variants.
Allied and Axis vol 7.
Squadron Pershing / Patton in Action.
Osprey M26/46 book.
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What Armored Division used them in WW2 and did they ever see combat?
The T26E3's served in Operation Zebra and were credited with killing at least one Panther Tank. The tanks served with both the 2nd and 3rd armor divisions.
All the Pershing kits on the Market are very nice... so buy one and enjoy.
Later,
Tim