This *almost* came up in a game I just finished, so I want to inquire about it before I forget.

I say "almost came up" because we eventually realized we had the Pilot Skills involved incorrect, and there was no issue.

So here's the situation; two Bombers, with identical PS, both carrying Assault Missiles, have target locks on the same target. The first one shoots, and destroys the target. Can the second one then shoot the same (now dead) target in order to get the Assault Missile splash damage?

My immediate interpretation was "no" but I was on the receiving end of the missiles, so I guess I'm biased. However, after rereading the Simultaneous Attack Rule, it seems to very specifically outline what it allows. A dead model can shoot before it is finally removed. Nothing about dead model remaining a valid target for other enemies shooting at the same PS.

If the ship that was destroyed was the same PS as your bombers, and had not yet fired, then yes it would be a valid target as it would not have been removed yet. If not, then the ship is immediately removed (the Simultaneous Fire rule only applies to ships that have not yet fired that are the same PS as the ship that is firing).

Actually, there's a really frustrating PS collision that's rare, but possible. That is Biggs. If you have 2 ships that are PS5 and you shoot before Biggs, if you kill Biggs with the first shot, he's still on the board. His protection is still active. So, you must still shoot at Biggs if you have him in arc instead of any enemy within his range of protection.

Now, don't skip the attack. Go ahead an attack Biggs. Why? Because if you land any Crits, they will still effect Biggs during his shot.

I know it's only tangentially related to your question, but it's something to keep in mind.

I missed that quirk Sable at my first Tourney and it cost me my first tourney game. Guy shot at Corran with one of the low PS phantoms when he shouldn't have been able to. Sucks.

Yes you can still shoot at "dead" ships for additional effects. This also matters for Whisper if Soontir drops her(PS9)target before she can fire for the ACD and Focus.