Yes, because the gunner is going to be able to (or even should) see the bomb falling from 15k, and will be able to accurately target it

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1) if you can shoot down this bomb, I want to be able to shoot down all bombs.
2) if this bomb has an icon to show its possition for gunners, I want all bombs to show an icon.
3) if auto ack fires at this bomb, I want it to fire at all bombs.
Its still a bomb, its still bomb-sized, its still falling. The only difference between the fritz x-bomb and a standard bomb is that the x-bomb could be guided onto it's target.
Theres no way to make the bomb practical (ie, not heavily perked) and follow the spirit of the game without unrealistic differentiation between this bomb and any other bomb.