Instead of 31 Abrams, it should be 300. The argument that it's too complicated to maintain is BS. Retired Gen Ben Hodges talked about it over 6 months ago. Ukraine can do what the US did in Iraq. Hire a company to provide field level maintenance. 100 experienced mechanics at $1,000 day for 120 days = $12M. Add in overhead and profit for the supplier and you're under $20M. During those 120 days the 50 2 man teams are also training Ukrainian mechanics so that they'll take over after the initial contract is finished. For more extensive repairs there are already facilities in Poland.
How about sending 100 F-16? Again the need to train pilots for 6-12 months is a smokescreen. When Ruzzia invaded, Ukraine put out a call for international volunteers. They quickly had to amend the call to experienced volunteers because so many wanted to join. If the US announced they are sending 100 F-16s, then Ukraine could form an international volunteer air wing staffed with experienced F-16 pilots. I doubt it would take more than a week to get over 150 volunteers. Would probably have to state that current active duty foreign pilots couldn't resign from their own air force to limit the number of volunteers.
Ukraine sank the Moskva. Blew up Putin's pride and joy Kerch bridge. Regularly bomb "Ruzzian (occupied) territory". Western countries have sent Himars, advanced APCs, long range artillery and now Western tanks. All the talk about WW3 is just Ruzzia propagandists trying to scare people. As long as Ukrainian tanks aren't driving towards Moscow, there will be no WW3.