If you target a AA vehicle with such a ability, there is a good chance, that the plane crashes down on it. So the vehicle is lost in either way. When you are brave enough to let your AA HT stand in the flares, its your fault, that it dies.
I think the CAS antitank strafe should be able to kill any tank that has less armor than a Sherman in one go.
Anyway. +1 against plane crashes in general. I think high damage from planes got reintroduced with the UKF update.
Edit:
I think he's talking about the CAS ability, not the ATS from CAS doctrine.
Oh, ok never mind then I guess. Its been a long time since I saw this ability being used.