1 You can change the vehicle facing freely at any time in your turn
2 Facing has no effect on targeting, the size statistic for the unit determines that.
3 If the unit has armour the facing determines the area that's hit.
4 Units fired on will attempt to angle themselves to present their front facing.
Its in the guide update notes somewhere but & this is from playing.
Units are less likely to react & change facing if suppressed, moving quickly, the firer is hidden.
Also SP Guns (No turret) are inherently slightly worse.
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The only time this can be different is during your opponents turn when your units will automatically attempt to turn to face incoming fire (if they havent used all their movement I believe).
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I think that's incorrect they still can just slightly less likely to, that said using all a vehicles MP is a risky business in combat. You cant pull back if you take fire in the last hex you can enter.
Simple rule of thumb is never move vehicles quickly in a hostile environment, detection, firing accuracy & reacting to incoming fire all suffer.