Source for this? Sounds a little too convenient for the Iraq is Vietnam crowd. This terrain is not exactly tunnel friendly.
A tunnel which U.S. military officials said was used by insurgents to escape fighting is shown in the northern Iraqi town of Tal Afar
Iraqi authorities claimed nearly 200 suspected militants were killed and 315 were captured in the Sept. 8-12 offensive in Tal Afar. But U.S. and Iraqi troops discovered later that many had slipped away, some through a network of tunnels.
I must have mis heard this morning...the tunnels were in Northern Iraq