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Comparing the Tank with the shipping in the vicinity it would appear to be a model but of course Tanks can float, Witness the M4 Sherman DDs (Duplex Drive/Donald Ducks) used in the Normandy invasion and the German Armed forces had there own take at crossing water as with the Tauchpanzer 111 and 4 although these did not float but were submersibles,
42 Panzer 4s were converted for operation Sea Lion but when the operation was cancelled they were sent to the east where over 80 Tauchpanzer 111 and 4s were used to successfully cross the river Bug, emerging from the water to be deployed into battle against an attack by Soviet armoured cars on the PBI.
After all, you can see that this is a 1:1 scale training target/mockup that pretends to be a modern tank. The ship sails at a distance, but is much larger than the "tank". So... This is how perspective works ...
The shape of the side of the hull in the tank is similar with the hull of the Abrams (the rear part above engine deck rises, which is characteristic of the Abrams). On the left side on turret, you can see the commander's panoramic periscope (high rotating dome on the left front). The cannon barrel has a characteristic thickening in the middle of its length. It is a bore evacuator. It allows (thanks to the vacuum created during shooting) to get rid of the gunpowder gases from the gun, so that when you open the bolt, you do not harm the crew.
At the rear of the tank hull, you can see the coolers and exhaust outlet. It looks like ( partly ) armored louvres - similar to those in the Abram (or Leopard 2) - not very clearly visible on the photo.
To sum up. this is probably a 1:1 mockup that pretends to be a modern tank (none of the existing ones), but similar in several places to the M1 Abrams. Most likely, the photo was taken at one of the military training grounds, where the army is training a sea landing. The tank can be a model / target for a landing party ...
Update
At the back of the tower you can see 2 blow off panels. The amount of details on the tank and the fact that something like a tow rope protrudes from the rear of the hull may indicate that this is an abandoned prototype of the modern tank during testing.