If you haven't been playing against this, then you lack understanding.
It's not like flanking an MG that has to unpack and set up. It spins around rapidly. Essentially its blindside exists for such a short period (the time it takes to destroy the first attacking unit) that it can't be considered a blindside in the usual sense (as in with MGs)
And even if you do get its health down low, they can hit brace.
You also have to factor in their other units supporting the bofors.
I don't understand why you can refute my claim so glibly with "smoke and flank" when you haven't been going up against this unit repeatedly and when so many other players are saying the same thing as me. Try it. Try a few games vs Brits with the emplacement commander. I'll be delighted to see a replay of you "flanking a bofors".
Bulgakov, does a geologist not understand stone whilst dwelling in a home constructed of timber?
I've played long enough, (I'm sure you recall that emplacements both used to be worse, as well as useless) parsed the arguments both over time, and in this thread, seen and supported enough attacks as well as buttressed countless defenses upon emplacements to have a very holistic understanding of the scenario.
Surely you can agree that in any defensive scenario, emplacement or not, it is always harder to repel an assault that is coming in from multiple directions. Think of it this way, barring playing on say... Kholodny/Minsk-- maps with very constrictive natural choke points. If you cannot assault a Bofors from multiple directions, odds are, it's constructed in a rear position that isn't a significant threat in the first place. Why would one ever decide to human wave a hard point like that, when you don't have to? I do like your addition of smoke to provide a shot blocker though; however, I'm not sure it would work given the barrage ability, and besides, if I have indirect fire, I would rather pepper the position itself, or try and snipe repairing squads...
It's clear our disagreement runs deeper than the issue at hand, perhaps a dialectic divide in tactical approach, or something else. Unless you have something more to add I'm concerned this will simply denigrate into personal attacks, speaking about my own behaviour. So, I will otherwise take my leave.