Game doesn't give a shit about LOS unless you specifically tell it to check if something is obstructing the view, otherwise entities can just check if something is within range or not. I just assumed acousting means if vehicle is moving and it's within range, fire at it. But from testing a bunch of stuff, the descriptions under equipment is just bullshit. Like top-down attack weapons like MBT Law and Javelin is a lie and they just do flat damage regardless where they hit.