The attached save has what seems to me odd targeting. There is a tank in hex 35,41. It's at height 30, the two adjacent units firing at it are at height 25. They fired a total of 8 shots all of which were turret hits. Considering they were below the tank you would think they would be mostly hull hits.
HULL DOWN
Basically, if you are higher than the unit firing at you and not moving or dug-in, then you are considered hull down.
Hull Down Conditions:
Target is considered hull down if :
- the target is not a fortification, and
- firer is not adjacent, and
- target is dug-in OR not moving and Higher than Target
So sorry you are right - adjacent firers don't get hull down adjustment.