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Why is it that you can elect to fire on people inside a closed fortress / building but can not elect to fire on people wedged into open top vehicles?

Or am I getting the rules horribly wrong?

You are getting them wrong.

Only models on Battlements can be targeted, and thats because they arn't inside the building. They actually are right there. Jump Infantry can land on battlements directly from the ground.

The only way to hit models inside buildings is if you hit a firepoint with a template weapon or get certain damage results.