For Escape From Kalisz and other modules, vehicles make a good story element as well as a plot device. The SOP for each group tends to differ, but from tactical viewpoint, stopping to unhitch the trailer while under fire is lunacy.
The effect of anti-armor weapons vary. I've always tried to go for realism when figuring out the damage, both to humans and objects.
Depending on the vehicle, for PCs it can be means of transport, fighting asset and even home to some extent. It also means another thing to worry about, as it needs maintenance, fuel and possibly ammo, two latter being hard to come by. This enables the GM to use the vehicle(s) as a good plot device.
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"Listen to me, nugget, and listen good. Don't go poppin' your head out like that, unless you want it shot off. And if you do get it shot off, make sure you're dead, because if you ain't, guess who's gotta drag your sorry ass off the field? Were short on everything, so the only painkiller I have comes in 9mm doses. Now get the hell out of my foxhole!" - an unknown medic somewhere, 2013.
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