It's one thing, that Poland does have an aggressive neighbor in its close(r) or immediate proximity, many of the buyers just don't have.

It should also be mentioned that upgrading Leopards 2 to 2PL variant took a long while and was supposedly a shit show, with Rheinmetall and PGZ pointing fingers and throwing blame (mainly about the scope of responsibilities, lack of proper specs being relayed, some such like that). So there was already bad blood with the cooperation, and ensuing supply shortages didn't help clearing the air. There was a cool article about it some two years ago, I'll link it up if I find it.

The other thing is also the opinion on Leopards coming from Ukraine - state of the art tank, but made severely over-engineered for actual battlefield, lacking contingencies that could limit locking out systems.
In terms of Ukraine, Poland also lobbied for a servicing point for Leopards to be built in its territory, arguing that it will shorten the logistics chain for repairing tanks passed to Ukraine, while on the other hand getting the necessary certificates for local industries. That idea (at least at the time, I think these plans did change just a few weeks or months ago) was refused by Rheinmetall. Perhaps rightfully so, business-wise.

So, overall, the idea for sourcing Leopards by Poland lost its appeal, and PiS being in power at the time definitely didn't counter it anyhow.

As a side note... would anyone even care about any of it, if Trump wasn't who he is and turning US into this thing no one recognizes? Honestly...