It could also be useful for quickly deploying troops to a building you want to fortify...
But then why not use an APC?
I'm with Ak, I think. The rules might be cool, but deploying foot infantry in penny packets via tank just seems so... halfhearted. Maybe if you came up with a tank with an "open" infantry compartment, one that the troops could shoot out of, would be more useful, but 28 guys shooting out the side of a truck, drive-by style, seems pretty unlikely. My mental image resembles the angriest clown car ever.