I’ve had it happen, but it’s very inconsistent. I’m not sure if you have to be host for it to work, but I’ve had a very small handful of tanks die to the falling drop ship. It seems like the ship has to land directly on the tank’s gun pod to work, which is hard to do because they spiral down.

It’s slightly more consistent if you get lucky with drop ships that clip into each other, as sometimes both of them will go down and both do explosive damage on the ground.