First of all, we have a huge and I mean gargantuan stock of 105mm shells this is by itself a huge parameter. There are budgetary constraints. Those tanks will not be first-liners. Sabras, Leo2A4s, and Altays will be the first-line MBTs. Upgraded M60A3 will be there to provide numbers and provide somewhat modern armor-protected fire support.Then why aren‘t they using it for the M60A3 upgrade?
I think this license is restricted to Sabra Mk II upgrade and in the end the Israelis from IMI have the last say. Just like the Germans not allowing licensed MTU engines from STX Korea for Altay.
Edit: model designation corrected