Ok, I'm not arguing with Soda's point, but I feel that I've seen otherwise. Seems to be the case that the first person who straffes the tank gets the kill. I've noticed this on several occasions. I will straffe in a 110, get maybe 10-20 pings, then watch others go at him over and over again who have to be logging more hits, he'll blow and I'll get the kill.
I've also noticed gv vs. gv that if you are in a panzer/tiger and you shoot an enemy tank and pop his turret, then another guy hits him in the side and he blows up, even if you hit him first and you both log the same # of hits, the guy who hits him in the side will get the kill. I have never gotten a kill on a gv from taking out the turret, I always have to put at least one shot in a vital area after that one.
As far as plane vs. plane, I am just not sure, I want to agree with soda on this one, but I have put at least 50 303 hit sprites in a guy, was the first to engage him, knock off a piece, then have someone behind me drop 3 or 4 20mm shots into him and I get the assist.
From what I have seen its almost like who has done the most damage, but that doesn't seem to be the case in the plane vs. gv situation I mentioned first.
Just food for thought.