You think why they haven't used KAT-72's on T-72's till now?
Assuming that the FCS's used to upgrade the T-54/55s were those models purchased legally around the mid-'90s it's reasonable to assume that when Fotona cut relations with Iran they would have to go through the reverse engineering process which would take time. Although Iran was ostensibly offering the KAT-72 (AKA EFCS-3-55) for export around the mid-2000s (according to the export websites), General Pourdastan's comment in 2010 about the Zulfiqar indicated that they were facing trouble actual putting the FCSs into production (it's unclear exactly what the trouble was).
Only in the last couple years have we begun to see the KAT-72 on a number of vehicles like the M-60 Samsam, the Zulfiqar-3, and the T-72. Granted, we haven't seen them installed en masse, but that's asking a lot from a portion of the military we don't see a lot of anyway.
Another perennial explanation is that they just didn't have the budget to field this upgrade. Although I am of the opinion that fielding a modern FCS on tanks like the M-60, Chieftain, T-54/55, and T-72 would be one of the single largest force multipliers that Iran could offer to their armored corps, the FCS is still the most expensive part of a tank and retrofitting hundreds of tanks with them would require significant amounts of investment. From the little I know about the Russian armored forces, they face much the same problem.
I have seen on Modlex.ir that Tondar anti armored missile with 700 mm penetration is used by T-72, do you have more information about it? As I know Iran hasn't any AT-11, yes?
I can't find any record of the AT-11 on the SIPRI arms transfer database, but I've always assumed that they were delivered as part of the T-72 package deal with Russia as part of the standard ammunition loadout. The Tondar looks almost identical to the 9M119 (AT-11) Svir with the same capability (4 km range, 700 mm RHA penetration). There are some differences in specifications like weight but this may come down to different practices regarding nomenclature and classification of weights.
I mentioned this to M-ATF, but it's worth mentioning this point to everyone else as well. A while back some of us had a fairly productive debate here over the role of Iran's armored forces vis-a-vis the qualitative advantage in tank warfare held by Iran's adversaries. Iran manufactures hypersonic kinetic anti-tank shells
I think this exercise helps answer the fundamental question which was at the heart of our discussion which was: "does Iran intend to use their armored forces in maneuver warfare against an opponent like the U.S.?". This exercise clearly demonstrates that they do, as evidenced by the multitude of shots of tank platoons supported by mechanized infantry squads in IFVs maneuvering against "hypothetical enemy armor". There's still asymmetric aspects like the use of of motorcyle anti-tank teams but it's still fundamentally maneuver warfare.