Now that I made a mission featuring the Panther I am noticing some things that I have reported already, but here is an other one.
If you let the AI gunner in the Panther (probably other APCs too) scan the horizon he is constantly aiming to high. on a flat surface looking at a mountain/hill ridge he scans the upper part of the ridge (which is good), but hardly checks lower angles. If you are not facing a hillside he is basically scanning the sky and not the ground. I had many times already where I see AI right in front of the gunner, but he does not see it, because he is looking for seagulls in the sky.
Now I am testing this while doing a mission and drive through valley´s and hill tops, haven´t checked how it is on lets say the flat airfield, but it should give the same result I assume.
I think the scanning could be improved if he not only in a horizontal rotation checks for hostile units, but also moves his turret vertical more and especially more down to the ground.