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For the purpose of cover save, does troops on the second floor (or flyers) consider the top part of the vehicle in determining cover save? The BRB says that you only determine cover save by how much you can see of the facing you are in.

Rules aren't really clear about it, but locally we just divide the top of the vehicle into armour facings (not unlike some large, tank-sized pie) and include just those areas in the corresponding armour facing. Seems like the easiest way to figure it out to us.

You consider the entire model, the roof is part of it.

You divide the model into front, sides and rear by drawing an X over it. Top and bottom are included. You determine cover by if 50% or more is concealed from the sight of the firing unit.

I thought the top had the same av as the side, or am I just making this up?

You're just making this up. Barrage is probably where youre making that leap, but it is a fluff explanation, nothing more

Barrage weapons always hit side armor if the hole is over the vehicle. Thats probably where its coming from.