Estimates indicate that by 2030 the country will have 366 U.S. Abrams, 360 K2s, 235 Leopards, and 150 PT-91 Twardys, while it is also working with the U.S. to establish production capabilities for Abrams spare parts.
This force could smash russia to pieces, especially given how degraded the russian military is at this point. Russia can produce 1000 tanks fairly quickly but their tanks are critically flawed and there is no cohesive institutional attempt to actually keep tank crews alive and upskill them continually in the russian military… whereas for Poland each of those ~1000 tank crews are and will be highly trained and treated as valuable, skilled professionals.
https://www.youtube.com/watch?v=Jtkg2DEpalg
A good rundown of the Sepv3 Abrams, it is definitely a biased perspective but it is very thorough and conveys well why russian design lineage tanks are categorically outclassed by these in technology, doctrine and crew protection.

