South Korea

[Marcello]

"units 027 and 028 - Black Eagle is an error. They at them are not present and cannot be."

I agree, Omsktransmash went bankrupt in 2002. They have been saved by the government and kept around but only to upgrade T-80s. As far new production and design is concerned, they are finished and their capabilities liquidated. Hell, what is left Omsktransmash is now going to be de facto Uralvagonzavod property.
(http://mdb.cast.ru/mdb/4-2007/item_4/article_1/)
And now that koreans have their own K2 program set for mass production the chances that they are going to resurrect the black eagle are next to non existant.