Historically, the 12 cm/12 short naval gun the Chi-Ha Navy had Anti Aircraft ammunition, in addition to HE, Anti Submarine, Illumination, Incendiary, and Shrapnel. Source. Adding all of these would be a unnecessary, but I think adding the Anti Aircraft shells as an ammo type and giving it an AA lead circle would be an awesome addition 
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Consider the slow muzzle velocity of the shell, slow turret traverse speed and limited elevation of the gun, it is basically useless.
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With the Emperor by one’s side, guiding one’s hand anything is possible. Plus using AA shells on infantry would be fun too.
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It’s AWESOME
Lol wasting time to implement shell on a vehicle that can barely hit a plane is not awesome.
They should work on more important stuff like give flak bus actual working time fuze shell.
The emperor will guide my shell into the cowardly Americans plane
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So it is useless since you need some emperor magic.
So it is amazing…
No, Uncle Sam will guide US plane to dodge your emperor guided shell.