Lusche, the Me-323 could airdrop any GV, as long as it fit within the dimensions on the fuselage and didn't exceed the weight limits. I believe it could be dropped like troops, supplies, or bombs.
ImADot, in my mind, I would imagine you would drop a GV that has a player in it. During the flight, the second player would operate guns until the drop where the player would find him/herself in the GV parachuting towards the ground. This would require at least two people to be involved in this type of airdrop. As far as kills, if an interceptor were to destroy the aircraft, it should register 2 kills. Now, if the GV kill is counted in their score, that would be up to HiTech. It should be the same as if you have a second person gunning in a bomber.
I wouldn't waste your time if I didn't think it could bring an interesting aspect to the game and enrich the experience of the players.