Yes, I know what you mean, but some of the thinnest armour is on the rear of the tank so sticking your ass over the top of the hill to take a shot before running away? Instead of sticking your front armour, the thickest over? Doesn't make sense to me.
Oh, I don't doubt that if given the chance, any crew would prefer to be front facing and hull down, just like the US marines dig in if they stop for a smoke break. But if it doesn't cost you mobility, engine power, or stability, why wouldn't you try and get as much gun depression as you can get from every possible angle? Sure, maybe useful in 1 shot out of 500, but if that's the shot that saves your prosciutto (Italian Bacon joke), then it's worth it.
Engineering is all about trade offs. You trade speed for armour, agility for stability, ammo punching power vs. ammo capacity, etc. etc. For that tank, without knowing much about WWII era Italian Tank design, I can see the logic. They chucked a bunch of "features" that proved mostly useless, and in return they got the benefit of extra gun depression - as well as probably some extra speed and agility, because the updated version looks like it would weigh a fair bit less. Seems like a reasonable trade-off to me.