[Griefbringer]

Not to my knowledge. Actually, placing infantry in the same hex with a vehicle can end up badly (or at least with some suppression) for the infantry, since vehicles tend to draw hefty amounts of fire from the enemy.

As for destroyed vehicles, burning ones tend to block LoS and after a while they produce smoke in adjacent hex, which also affects LoS. However, being close to destroyed friendly vehicles can be bad for morale, giving units some extra suppression.

Keep in mind the scale of the game: single hex represents an area of ground about 50 meters across, where as even a large tank would measure at best 4 x 8 meters.