Yes i have heard of that kind of training in Isarel before. I
think that is to instill confidence in the tank crews on their
vehicles. If a condemned Isareli tank can withstand such an impact
the new Merkevas should be even better. Secondly, since the Merkeva
is the one of the safest MBT ever designed, it is likely that the
tank can and will withstand hits. This training is to get the crew
used to being under fire and hit by tank rounds. Lastly, this will
give the trainees first hand experience at seeing the impact of
being hit. 