While there is not exactly a "LOS to be drawn", a Location has LOS to itself (But don't ask me, where that is laid down in the rules. I am sure of it, though.)
A24.2 deals with SMOKE in particular, not with non-Ordnance IFT attacks as does F11.71
"A24.2 EFFECT: All Direct Fire and on-board mortar fire traced into, through, within, or out of (see 24.8) a SMOKE Location is affected by a Hindrance DRM of +1, +2, or +3 depending upon the type of SMOKE, in addition to any normal TEM/LOS Hindrance effects of that hex. SMOKE has no effect on minefield, OBA, and DC attacks other than the added MF cost to place the DC (or the added difficulty of placing or correcting OBA; C1.62). The application of SMOKE Hindrance DRM is cumulative for each SMOKE counter encountered along the firing unit's LOS. There is no limit to the number of SMOKE counters which can be placed in a hex but the total Hindrance DRM of SMOKE for any one Location can never be more than +3 [EXC: outgoing LOS Hindrance; 24.8]. A LOS traced exactly along a SMOKE hexside (B.6) is affected by that SMOKE. FFMO does not apply to any target shrouded by SMOKE, although FFNAM does."
I think we can't squeeze what we want from the 'rules as written', but A24.2 gives yet another clue how the intention of the rules are meant - and that is that Dust should not affect a Minefield attack, contrary to the wording of F11.71, as we all would sensibly play it.
But if you want to 'kill it', I reckon you would have to file a 'Perry Sez'.
von Marwitz