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Top of page 73: When a unit fires at a vehicle, it must be able to see its hull or turret. Crew members are neither hull nor turret and should be ignored. Sure, it goes on to reference things to ignore, however it leaves wiggle room for additional things due to the "etc" in that list. Crew fall under "etc". They would also be ignored when the vehicle is being assaulted for the same reasons. On the flip side: When shooting with a vehicle, you are measuring from the weapon itself, so, again, the crew are ignored. So, as Grendel083 said, they are purely decoration. Personally, I tend to leave decorative things like that off my models but that is a completely personal preference...
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