It sure can. (Whenever he attacks during DFF - A9.22, He can attack using the VTT - A9.61, see quotes below).
It can avoid the possibility of Cowering, but only if you fire the MG using the Vehicular Target Type. To do so, it is not necessary that the MG has any chance of doing harm to the AFV, i.e. vs. a thick skinned BU tank. (A7.9, A9.61, see quotes below).
This can sometimes be a good idea because that way you can get out residual FP to places where enemy Infantry is likely to follow up the tank where you might otherwise at least become partly inhibited by Target Selection Limits.
In some cases if your MG is prone to breakdown and not particulary strong in FP, this tactic might need careful consideration. The enemy tank commander - usually having 8 Morale and +2 protection by the tank while CE - might determine that he can shrug off repeated 1 @+2 attacks driving CE along the FireLane with the intention of provoking a breakage of the MG due to DRs for every hex entered and thereby also cancelling the FireLane.
Also note that no FL attack is rolled if the vehicle is invulnerable to MG fire while driving along that FL (i.e. no attacks vs a BU tank).
A7.9 COWERING: IFT attacks are adversely affected by any IFT resolution DR that results in Original "Doubles" unless a leader directs that attack. The penalty for rolling Doubles without leadership direction is that the attack is resolved on the next lower column of the IFT. An attack on the lowest column which cowers is reduced to no effect at all, although a malfunction result can still occur. In addition, any unit that cowers (as well as all of its SW regardless of whether it was using its inherent FP) is automatically marked with a Final or Prep Fire counter as appropriate. Cowering affects all fire except that from a SMC, berserk or Fanatic unit, Fire Lane, IFE, Canister, Aircraft, British Elite and First Line units, Finns, Sniper, ordnance, OBA, or any form of vehicular fire. Cowering FP penalties are doubled (i.e., resolved two columns lower on the IFT) for an attack by Inexperienced (19.33) Personnel (even in conjunction with other troops). Cowering does not affect CC or DC resolution (including Reaction Fire; D7.2). If a FG cowers, Random Selection is used to determine the unit(s) (and its SW) that becomes marked with a Prep or Final Fire counter.
A9.22 FIRE LANE: Whenever the DEFENDER declares a Defensive First Fire attack with a Good Order SW MG that is manned by unpinned Infantry (even as ordnance or as part of a FG), he may also declare a Fire Lane with that MG if it is not already marked with a First/Final Fire counter and is firing within its Normal Range (but not using TPBF) and at a same-level (B.5) target. ...
A9.61 AFV KILL: Unlike Small Arms Fire, a MG attack may conceivably destroy a poorly armored AFV during a fire phase by attacking it alone (i.e., not as part of a FG) on the To Hit Table (using the Vehicle Target Type) and the AP To Kill Table. Such an attack must be made within Normal Range of the MG, without any form of halved FP penalty imposed, and predesignated as an AFV To Kill attack vs a specific AFV. If hit in an unarmored Target Facing, the AFV is attacked on the ★ Vehicle line of the IFT instead of on the AP To Kill Table. If the resulting To Kill DR is < the Final Kill Number for that Target Facing the AFV is eliminated (and burning if ≤ half of the Final Kill Number), and if the To Kill DR equals the Final Kill Number the AFV is Stunned (even if BU; D5.34). See C3.8 (Multiple Hits), C3.9 (Location of Hits) and D3.54 (Vehicular MG Fire vs AFV) for related information.
von Marwitz
