I think the info you're looking for can be found from these 2
threads ...
Tanknet: Leopard 2 Armour Discussion
As far as information on the firing tests, I can only give you a
short version of the official Greek announcement from the media the
last days. This test were conducted late September and involved a
single production turret.
Greece ordered 171 turrets for it's 170 ordered Leopard-2A6HEL. One
of the 171 turrets was to be picked in random, and put to those
tests, in order to ensure quality and specifications of the Greek
DoD.
During those tests, multiple rounds of 120mm shells, and
other ammunition where fired against the specific turret,
and in one of those two 120mm shells (unspecified type,
and/or conditions of firing) penetrated the turret on the
left side near the location of the sights of the gunner.
Above edited for brevity. Emphasis added in bold are my
own.
Caveat - The protection level of a new build 2A6 turret is going to
be inherently better than that of an upgraded 2A4->2A6 turret.
On top of that, our Leos are vanilla 2A4s and until they have been
upgraded, it will be foolish to think it will perform to the level
described in the test above.
And a view from the other side of the fence ...
Tanknet: T-72M1 Armour Penetration by Leopard
Discussion
Based on past discussions, were a PT-91M and a Leo 2S meet in an
engagment in closed terrain, chances are whoever gets the first hit
will get the kill.
Both tanks are using modern penetrators. At short ranges, it is
quite likely that these penetrators will overmatch the armour
packaged of what is essentially an upgraded T72 and a 1980s Leopard
2.
My 2c