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In my opinion the Zvezda T-90 (as awesome as it is) is only good for a T-90, for an aftermarket set to convert it to a T-72, T-72AV or T-72BM as you suggest would require huge amounts of work. Don't forget as well that the Tamiya kit is still enormously useful, the Zvezda kit, for me anyway, has not replaced the Tamiya kit at all.
My AM suggestions would be:
T-90CA (this is basically the Zvezda kit but with turret upgrades)
T-90M Bhishma (the Indian one)
Then the kit itself could do with a little improvement. Mine only just arrived this morning, but already I think a new K-5 era package would be useful. The engine cover is wrong as well, thats a pretty major correction required however.