It faces 360* but last I checked the gun can over cover 45* of that arc at a time, leaving it a blindside, yes?
If you're going to kibosh the only tactical solution not as "unrealistic", but rather outright impossible, without accepting at least the outside possibility of success, there isn't much more of a discussion I can have with you.
Show me 3 replays of you flanking a bofors. Vs an opponent of similar level. I don't think you can. I don't think you can put your money where your mouth is. I checked your playercard, it looks like you haven't played OKW in a long while. Is that right?
Feasibly you'd be able to attack from 3 places in a 180 arc (otherwise you're going to be behind it and retreating through it. Not an option)
A bofors will melt an infantry squad in 5-10 seconds. Let's say you have 3 Volks with shreks and a raketen. If you factor for misses, you're going to have to stand there for a minute, retreating a squad at a time as they get killed.
This is all including the fact that he will also have other units nearby.
Ultimately when you get it down to low health, it will brace. You retreat, he fixes.
I never said it was impossible but it is generally highly inefficient to attack a bofors with infantry.