Re: SP gun vs. Tank
SP guns (at least AI controlled) in the game can become bit of sitting ducks if you manage to immobilise them.
If they are sitting in a static defensive on their own, overwatching some crucial line of advance, then dropping in a good artillery barrage might well immobilise an SP gun (if failing to destroy it). After that a generous application of smoke may allow you to advance into a good flanking position and blast it to pieces.
SP gun advancing on its own that exposes its flank to a waiting anti-tank gun is also rather vulnerable - if the first shot manages to immobilise it, then the crew can pour in additional shots at their leisure without needing to worry about return fire. Sometimes I have used an infantry squad as a decoy, opening fire with small arms in order to both suppress (button up) the vehicle and cause it to rotate so as to expose its flank to the anti-tank gun. If the decoy squad gets unlucky, it might take a casualty or two if the SP gun manages to engage it, but this can usually be afforded to keep the crucial anti-tank gun safer.
If the SP guns are used en masse with proper infantry support, life gets more challenging, though pounding the vehicles and supporting infantry with MG and artillery fire to suppress, damage and separate them should provide a good start.
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