I'll try and dig up info on this battle. I just found out that the M60A3's cannot though only 105 mm and rifled, it still outranges the T 72s 125 mm by about a KM. Quite impressive.
Also, I guess I didnt take into account the FCS (Fire control) and other systems within the M60A3.. and further upgrades by the Israelis might have boosted its capability.
Personally, if there was a pitch battle between M60A3 and T 72 wit equally well trained soldiers.. I would put them pretty even, T 72 lighter, quicker and lower... vs the M60A3's better fire power and probably frontal survivability. The ERA upgrades on new T 72 might shift the advantage back to the T2.

The USMC training would far outdo the Iraqi one.. or so I think.