I think it's more logical for the U.S to send Abrams first as they have built over 10000 abrams as opposed to Germany's 3500+ and are not in a great threat at home of land invasion again as opposed to Germany, and in the case of the U.K it kind of makes sense for the U.K to send tanks as they have no MBT in the works aside from some challenger II's being upgraded to III's and a lot of the challenger II's are going to be retired and have the same situation as the U.S as they are on an island. There is an exception with France though, it seems they are hesitant and have more reason to be as they have not built a great deal of them and they are on the mainland.
Americans are adept at calculating interests.
The Ukrainian at this stage are very difficult. Their situation is very similar to KMT at the end of 1948. They pinned all their hopes on "favorable changes in the international situation" (referring to the end of the Berlin crisis, or...the full outbreak of the Third World War), seizing or abandoning cities for political needs rather than military purposes.
Only by making "investors" satisfied can they get more aid, and their finances are completely supported by American aid.
Even in the case of withdrawal, priority should be given to the location of withdrawal "whether it can receive American material assistance".
If they really want Ukraine to save the situation, they must train several complete mechanized troops in Poland or other places and supplement sufficient equipment. But now the Ukrainian approach is to send everything available to the battlefield immediately, and then be destroyed by Russia.
A large number of valuable tanks and armored vehicles were wasted in meaningless offensive operations,the only way to lure more and better support from NATO is to create some "victories" or to pretend that they are still capable of attacking.
But Americans are obviously not so generous. Too many American weapons have been proved to be worthless on the battlefield. M1 is complex and expensive. Arms dealers need to keep the myth of M1 tanks invincible. At the same time, Europe is the target of American oppression, and Germany, as one of the core of the EU, will obviously receive additional "attention".
Looking back at the entire year 2022, Germany was the non-participating country with the highest level of losses in the war.
This has nothing to do with the performance of the tank. It is purely a trap set for Germany.