[Raellus]

I like the idea of an entire unit equipped with captured enemy vehicles but I too think that the numbers are too high.

That's a lot of bogged-down, out of gas, or broken down M1s. Killing one is tough and I don't see too many dead M1s being brought back to life by Soviet maintainance crews, especially after the TDM. I agree with you that not all crews are going follow SOPs and destroy their disabled tanks, but enough will and there are other ways besides crew-initiated scuttling to destroy a tank.

In the book Thunder Run, an M1 from an RCT from the U.S. 3rd Mech ID on its way into Baghdad, is hit in the engine by at least one RPG or ATGM and disabled. The crew tries desperately to restart it but the column to which they're attached needs to move on and they can't slow down to tow it. So, the crew dutifully sets a few thermite grenades inside the turret and bails out for good. Another M1 in the column then puts a couple of 120mm APFDS rounds into it (from behind) for good measure. This was SOP and was executed under enemy small arms, RPG, and mortar fire.

I just don't see 90 M1s being captured in less than two years in good enough shape to be used against their previous owners.

Perhaps, you could replace one of your M1 battalions with Brit Challengers and/or Chieftains or throw in a few M60s and Leopard Is to lessen the numbers of M1s and Leopard IIs. Reserve units would be more likely equipped with older tanks and reservist crews would be a little more likely to panic and bail out without first assuring their tank would not fall into the wrong hands.