Tried to make historically correct the two lines that exist in the game at the moment.
Tier 1: Fiat 3000 mod 30 (just a correction of the name)
Medium
Tier 2: M14/41
Tier 3: M15/42
Tier 4: P.40 (just a correction of the name)
Tier 5: P.40 Bis (Project to add more armor to the P.40)
Tier 6: M4 Tipo IC (modified version of the Firefly with different frontal armor and a different APDS round)
Tier 7: Pantera
Tier 8: M26A1 Ariete (different gun and a more powerful HEATFS shell compared to the M26)
Tier 9: M47 ASTRA (modified M47 with different engine)
Tier 10: Leone MBT (similar to the German Leopard)
Heavy:
Tier 4: P.30/43
Tier 5: P.43 Bis
Tier 6: P.35/43
Tier 7: Tiger E
And than here i tried to add 3 different lines.
Medium:
Tier 2: M14/41 47/40 (one of prototype of a M14/41 with the M15/42 gun)
Tier 3: P.40 75/18 (early prototype fo the P.40 with a less powerful gun and less armor)
Tier 4: P.40 74/32 (prototype of the P.40 with a less powerful gun but faster reload)
Tier 5: M4 Tipo I (M4A4 with different armor and engine)
Tier 6: M4 Tipo VA Sperimentale (M4A4 with 76 gun of the M4A1 76W but a different armor)
Tier 7: Panther E
Tier 8: M26
Tier 9: M47 Fiat (m47 with different engine and armor)
Tier 10: OF40
Light wheeled tanks:
Tier 2: AB41
Tier 3: AB41 47/34
Tier 4: AB43
Tier 5: Breda 501
Light tracked tanks:
Tier 2: L6/40
Tier 3: Celere Sahariano
Tier 4: Celere Sahariano 75
Source: https://www.reddit.com/r/WorldofTanks/comments/ot7n72/a_correct_italian_tech_tree/