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Although I've not yet had a chance to read the rule book, my understanding is that vehicle squadrons in 5e downgrade Stunned to shaken, but upgrade immobilized to destroyed on the damage chart. While the intention to apply this to walkers makes sense, would it apply to all those Russ, Vindicator and Falcon tank squadrons from Apoc as well?

In that case, would hits need to be allocated to each tank first, before rolling for result, and can it affect the command tanks?

"Formations" in Apoc are not the same thing as Squadrons.

Formations don't all have to fire at the same unit, keep coherency, etc.

They often *do* have a bonus if they fire at the same targets, stay near each other, etc. but they don't have to.