It's known as
LAND SEA AIR SQUAD in North America, and
STORMING PARTY in Europe, but
LAND SEA & AIR: FRONT LINE (1986) is indeed the sequel to Taito's criminally unsung Topdown Army pioneer,
Front Line. (1982) FL2 is a rather late sequel, undeniably influenced by Capcom legend
Senjou no Okami. (1985) Ironically, Tokuro Fujiwara lamented not following up his icon sooner; pipped by Koji Obada of SNK's
Ikari, itself stolen with
truly shit-eating brazenness by DECO's
Heavy Barrel. 
(a missing link here is Obada's earlier
TANK, cleverly stealing Taito's rotary input for a truly original rover; also try its wonderful FC sequel,
Great Tank)
Regardless of Capcom influence, Front Line 2 proudly expands upon the original's signature vehicle combat; titular gunboats and helis joining the standby tank. (grudging credit to arch shitbirds / bargain basement porting bros Micronics; their generally awful FC Ikari made some neat-in-theory additions, like a close-ranged knife to counter enemy contact kills, and its own stealable heli)
Anyhoo, FL2 uses a Hit Ratio system; connect 100% of your shots for a whopping 100k SUPER BONUS, post-stage. Land 80~99% for a sternly docked yet still beefy 50k GREAT BONUS. Now, here is innovation!

You can
recover a lost 100% in several ways: nailing multiple targets with a single piercing shot, or running motherfuckers over with the boat and tank (the otherwise-supreme heli's one weakness), or shredding whole screens via BOMBAAA. You can even surpass 100% this way; you won't earn bigger bonus, but you'll rack up a nice fat buffer. This insures your prize against the odd missed shot and, more creatively, allows the occasional barraging assault. Great for the short, frenzied boss encounters, where hesitation is defeat!
It's an impressively well-balanced scintilla of freedom, in a scoring type known for zero-sum ruthlessness. A precision contest bolstered by fiery fightbacks.

I'm surprised I've never seen this in later Hit Ratio shooting games, or earlier ones. I wonder if there's examples on either side? It's a great idea, imo. I could imagine a Gun Shooter where sniping an exploding barrel / hanging girder / steam vent, etc, could multi-kill a passing squad. Likewise, making use of a riskily slow but wide-ranging weapon; shotgun or grenade launcher, etc. Or in a conventional Gallery STG, any long-lived AOE bomber that tends to catch multiple targets, like Garegga's Gain, or Bakraid's mainstay burner.