The following is from Osprey's
M1 Abrams vs. T-72 Ural- Operation Desert Storm by Steven J. Zaloga.
"As a result of the USSR’s export policy, clients such as Iraq did not receive tanks comparable in quality to the best Soviet tanks. In 1990 the best Iraqi version of theT-72 was the T-72M1 – roughly equivalent to the Soviet T-72A, which was already a decade old and not as well armored as the newer T-72B or the preferred T-80B series. Just as importantly, the Soviet Union did not export its best tank ammunition: the Iraqi army relied primarily on second-rate ammunition for its T-72 tanks." (p.24)
In Defense of the Red Army, I would also like to refer to the following excerpt:
"Despite the vehicles’ relative technical merits and flaws, the outcome of the tank battles of Desert Storm hinged as much on tactics, terrain, and crew capabilities as onthe machines themselves." (p. 7)
These are just a couple of snippets but they sum up my main points quite nicely. It looks like the entire book can be broused on this site:
http://www.scribd.com/doc/48201782/M1A1-Vs-T-72
Apparently, some of Iraq's T-72s were kit-built in Iraq and they were building a factory for local manufacture of T-72Ms in '91 (but it was destroyed by Coalition airstrikes before it could begin production).