First of all if you get in gunner whether or not tank is local to you or server, the engine starts and here is no option to switch it off unless you switch to driver. So I think it should not start when entering gunner seat.
If you exit gunner seat while engine is on, it will not switch off if tank is local to you, but will switch off if tank is local to the server, but in this case working exhaust effect will continue (only if tank is local to the server)