I completed an article on building the Italeri Abrams in 1/72 scale.
The article is located here: http://www.armorama.com/modules.php?op=modload&name=Sections&file=index&req=viewarticle&artid=149
Lovely kit…! Really well done. I’m currently building (very slowly) the Matchbox kit, and have the same problem with the wheels molded as a single unit… I’m not sure I’ll have the patience to cut and sand them as you did… I might buy the Revell kit instead, that comes with correctly divided wheels instead!