In my humble opinion, the Tamiya is always going to be the better tank, especially if you're into club battles. Don't get me wrong, the Imex/Taigen M-26 is a great RC Tank, and was maybe the third tank I bought when I first got into this madness we call a hobby, and it's still running like a champ. I replaced the pot metal gears with steel, but only because I wanted to. The pot metal gears gave great service for at least a year before I got bitten by the steel gear bug.

So if you want the best and you're willing to spend the cash, get the Tamiya, but if a lower cost option is better suited, then the Imex/Taigen Pershing is really a strong runner, and a tank I think is much overlooked.