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Gaijin just doesn't know what they're doing.
M900 round.
Additionally, the IPM1 has the M900 round, which offers 520 pen while the M1A1's best round is the M829, which offers 488.
You'll get more spalling with the 120, but the M900 offers more consistent penetration. If you're aiming at weakspots correctly, the post pen damage doesn't make a huge difference imo. Either round will be effective at killing what you're shooting at without relying exclusively on the post pen damage.
Sooo now the IPM-1 is a Worst abrams at a higher B.R due to it has a weaker round.