SH5 has not real working land units; according to TDW who once looked into the issue, their part of code is buggy, so they are a purely cosmetic feature.
A few years ago I and vdr1981 worked on some functional coastal gun emplacements for SH5 that are actually floating gun platforms (i.e. sea units), but due to their big mass and their big drag don't swing/roll. They are now part of TWoS. Indeed they fire against any enemy unit transiting their field of fire, and if memory serves me well they take damage too, though aiming at their vulnerable spots while being fired on is not an easy task.
Answering your question, I think any SHIII/IV/5 land unit can be made destroyable as far as it is given the opportune controllers, though some of them might need an invisible 3D damage mesh added to their main model.
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