This is Voiio's newish (I think it was released last summer) M1 Abrams with the SEP V2 upgrades. It's Voiio's first, and so far only, release, but they seem to have hit the ground running as it's a really well engineered kit with some very nice detailing. The tracks are rubber bands although, to my mind, don't really suffer for it as most of the track run is hidden behind the skirts anyway. Fit was very good and it looks to be accurate for the most part. Construction is also pretty rapid as they've kept the parts count to a sensible level. Probably the best bit is the inclusion of a full set of stowage including some lovely clear-moulded water bottles with appropriate labels supplied on the decal sheet. Speaking of decals, Voiio include a fair number of marking options including camo, plain green and deset tan schemes.
P.S. If you don't know the company, their website is here. They do have another product in the form of a black vinyl cat figure with removable pants and who wouldn't want one of those - I know I do
Andy