Good point, and since I get a lot of my kills manning ship guns, I know exactly what you're talking about. However, I'd still man ship guns if I died more -- just like floatin' around and blasting away with all that firepower.
However, I think there is some minor scoring for ship gun crew deaths, isn't there? Seems to me I've given and received a couple. Think it involves scoring a direct hit on, for example, a cv turret that's manned.
Another factor is when ships are sunk, not all the crew necessarily die; in fact, many survive, including many gunners.
PT boats being much smaller and more fragile score as deaths, although many PT crew could also survive attacks.
Like most stuff in Aces High, ship crew inflicting and receiving kills involves some best guesses and compromises. I don't ship cv and cruiser gunners should be invincible, but I don't think they are should always die either when their rides are sunk.
Anybody have any recommended scoring formulas in this area that Hi Tech should consider?