The reasoning is quite simple: after formal deployment, the Fanluo Army discovered that the 105mm rifled gun lacked power and could not destroy enemy tanks at conventional engagement distances. Even the latest armor-piercing bullets were ineffective against the new tanks encountered during service.
For this reason, all subsequent batches were replaced with the M1A1 equipped with a 120mm smoothbore cannon.
Based on this, the Fanluo Army had no more than 500 M1A1 tanks.
This is where the problem lies.
According to the equipment list released by the Fanluo Army, the previously received M1s were upgraded, bringing their combat effectiveness to the level of the M1A1. However, intelligence indicates that the Fanluo Army resold these M1s to the Newland Army, stored them in military bases leased to Newland, and later upgraded and sold them back as third-hand equipment to the Fanluo Army at a very low price, even in greater numbers than were originally resold.
