The Merkava MK4, which is the basis for the M2A1, has a main gun depression of 7° max. The current ingame model has a main gun depression of 5~°, lower than the Arma 2 T-72.
To be useful in firing from hull down positions, rear hill positions or generally from positions requiring the gun to be depressed, the tank is currently limited to very shallow angles of terrain.
This is particularily a problem for the AI who cannot select terrain according to the limitation of their weapons system. For players, you are also forced to emplace yourself in useless, unprotected positions more often than not due to the main gun not going low enough to use a hill for cover. {F21969}