The M1A1 is by far the best tank in history. They are not for export.
As for the Abrams being the best tank, the British Challenger II, the German Leopard 2A4+, The Korean K1A1 88, French Leclerc, Italian Ariete, and Israeli Merkava are comparable. The new Korean K2 (in development) and the German Leopard 2A6 are arguably better tanks than the M1A2 with equal or better armor and Rheinmetall L55 120mm gun, instead of the older Rheinmetall L44 120mm. The extra 1.32 meters means a higher velocity gun and better penetration. The French Leclerc has a 52 caliber length 120mm gun, but it is known for its rear drive for a reason.