[Imp]

I think Roman is referring to the fact any model of the Merkava dominates the battlefield in its theatre, better armour gun fire control optics you name it means it can kill virtually any tank in that theatre at any range. Conversely they need a flank or rear shot even point blank front is a fail. Very hard given the open nature of most of the terrain and the fact the Merk has superior vision.
Same scenario as the Gulf War its a Turkey shoot the Abrams could kill the enemy before they could even see them.

This did lead to Israel becoming complacent as they thought it invincible and indeed it was the Kornet that showed them otherwise. It survived very well on the whole though damaged not taken out. Better I would say than the Leo 2A4s.
Israeil therefore invented Trophy and advanced battle management systems.

Cannot prove this but sure USA does well out of funding Israel, SEPv2 was a catch-up to the Merk? They did run back to back exercise which the Merk won overall. Better vision faster target acquisition and despite being slower overall the Merk outperformed on the rough terrain it operates in, Abrams may have got modified “dessert tracks” from this.
Game reflects this well enough in vehicle stats.

Merk crews I would guess are the best trained in the Middle East in many cases by miles as the training is generally poor in that area.

Modern Merk and someone correct me if I am wrong is formidable.
Proven armour package (best as can no modern tank has been proven by a peer on peer battle with same generation tank)
Can carry its own dismounts for foot recon at the expense of a few rounds, all carry drones for scouting.
Trophy, only proven as far as I know defensive system that works, so far 100% success rate. Also so far functioned correctly not firing to save ammo if incoming is not considered a threat. Now I believe can refit to allow reloading from inside the vehicle.
Very good battle management take out the obvious command tank first all incoming fire is tracked and relayed to the company through it.
One might think Israel thinks situational awareness is important, they punch well above there weight technology wise, first ERA armour, drone swarm attack and weapons like NLOS so yes the Merk is a hard nut to crack.

As to Abrams crews being the best don’t think anyone can touch the airforce, no other country can afford the flight time.
Same should apply to tanks I suppose but Israel have outshot them, European tank games, admittedly take with a grain of salt but USA is consistently beaten. Germany and surprisingly Poland using 2A4s are top, runners. There does seem to be a possible trend in Europe, if you only have a few top line MBT’s you get trained well on using them, Austria, Netherlands if I remember were surprisingly good and the Swedes less surprisingly.
Hopefully we never find out who’s best and its irrelevant anyway when it comes to top line equipment and numbers there’s only really one major player don’t think Russia , China or India are in the same league.