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It just so happens that vehicles are what made me think of this, but given the cover rules have been heavily standardized it really could apply to anything as far as I can tell.

"If a target is partially hidden from the firer's view by models from a third unit (rnodels not from the firer's unit, or from the target unit), it receives a 5+ cover save in the same way as if it was behind terrain. Similarly, if a model fires through the gaps between models in an intervening unit, the target is in cover, even if it is completely visible to the firer."

how would this apply to say, a tank where infantry standing in front of it are only half the height of the vehicle?

1) if the area between models in the intervening unit covers say 50% of the tank, but you can still draw a clear line of fire over them, does it get a cover save from the gaps between models clause?

2) if an intervening model covers less than 25% of a target model, do you still get a cover save "in the same way as if it was behind terrain" or does that phrase mean, you have to cover 25% with actual models to get a cover save if the firing unit isn't firing through gaps between the models in a unit?

pg. 74 Vehicles and cover - Obscured Targets
"Vehicles do not benefit from cover in the same way as infantry... The difference from the way cover works for other models is represented by the following exceptions to the normal rules for cover."
"- At least 25% of the facing of the vehicle that is being targeted, etc."

So, no cover save unless the intervening models actually obscure 25% of the facing?

The great thing with this is it is now easier to get a cover save for dreadnoughts. I'm willing to say that if a Dreadnought is blocked from the waist down, that's 25% of it.