In the beginning, ships and emplaced guns were coded the same, and neither earned VPs for the enemy when lost. In a recent patch the way emplaced guns were handled by the game engine was changed, so they now fall into the ART category for VPs when lost. It's been awhile since I tooled around FIW, so I'm not sure if the ship coding changed or not. I don't think so, and therefore I don't think they have VPs tied to them. I'll check on that this weekend and get back to this thread on it. If anyone has the correct answer, please, don't be shy.
hehehe....
I looked at a scenario and its oob file, and conclude I was correct in my above statement. Ships are coded differently than artillery in the game now, so they do not have VPs associated with them. Emplaced artillery used to be coded as 'land ships', but are now artillery that is 'emplaced' during scenario design, so they now have VPs associated with them.
al