No you can't. Not in the last place because the US hasn't been (offering to) work(ing) with Iranian defence forces and military industry while Russia has.
Besides, the early marks Zulfiqar are clearly not based on (or "modelled after") M1 Abrams.
http://www.armyrecognition.com/iran...pecifications_description_pictures_video.html
+
http://www.armyrecognition.com/iran...pecifications_description_pictures_video.html
And no one would confuse this Mk3 with an M1 Abrams, even if it was made to resemble it on the surface somewhat
Only the TASS article seems relevant, but deals with Russia's intention to sell.
Newer than the other 2 articles is this one:
http://www.timesofisrael.com/iran-defense-chief-said-eyeing-arms-deal-with-moscow/
It says
"Iranian Defense Minister Hossein Dehghan is planning to raise the purchase of warplanes and tanks during an upcoming meeting with his Russian counterpart in Moscow, Iran’s semi-official news agency Fars reported Friday, citing Russian media.
An official at the Iranian Embassy in Moscow said it was “quite possible” that the April 26-27 talks between Dehghan and Sergei Shoigu would include the issue, Fars said, again quoting the Interfax news agency."
IMHO - but do correct me if I'm wrong - a defence minister outranks any military commander (or at least it does in states where there is civilian rather than military rule). And as far as the Defence minister is concerned, we have 2 articles here that give conflicting signals.
First unveiled in 2011, its had a number of different names, in both the West and in Russia. it was initially called the T-90MS as well as the Uralvagonzavod MS. From 2013 it was called the T-90SM, as well as T-90S Modernized, as well as T-90C M or T-90CM and also SM-modern modernezirovat in Russian. Developed and manufactured by Uralvagonzavod, the company call it the T-90SM and T-90S Modernized.
Once established, that fact alone - no integrated panoramic commander sight - pretty much rules out the claimed T-90SM equivalency or transcendancy.