First this may not be a bug, however I see it as one.
When you have Tracers OFF, they should only apply to fighters, or gunner positions where tracers are not visible to the enemy or others.
Wirbles, Flaks, Field guns etc, should have the code altered so that when a player has the setting No Tracers enabled that their tracers show since the enemy can see them.
This avoids the unnecessary change or confusion on how No Tracers actually works, if they can see your tracers you should see your tracers.