@wtnind, that applies to units that pass their test but end up under the tank's final position. The OP mentioned the unit failed it's test so it will fall back before the tank's movement has finished.
Normally, a Falling Back unit does so directly towards their own board edge (in missions where they have an 'own' edge) by the shortest route possible.
Difficult terrain makes no difference, but the enemy cannot fall back through Impassible terrain.
If their shortest path is blocked by Impassible terrain or other models they are allowed to move around the obstructions for the shortest path to their edge even if this means moving away from their edge. So if there is a gap, they can escape. If you have completely blocked them in such that there is no way past your vehicle (remaining at least 1" away) and Impassible terrain, they are simply destroyed rather than forced off the edge (no difference though really).
Reference: BRB page 30.
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