The tank machine gun needs to be re-through out, currently it does not make any sense and is only a hindrance.

Either remove the second seat completely, and make it work like on the APC.

Just make it somehow useful. Or design it so that it directs the gunner to actually help the tank, by spotting enemies and being the eyes of the tank. Like give XP from spotting enemies, or some other ADHD reward.

Nobody knows how to use it. They just keep shooting at helis, but as you removed the hit sound they cant actually hit anything.

Most people can not get a kill with it at all, even if the enemy stands near the tank.

A skilled tank operator can use it, and be useful as a gunner. But there are maybe 5 of them in the game. And none of them will spend their game sitting as a gunner in a tank.

In most cases, you have some dude gunning 10min straight non stop and get 0 kills.