So normally if ship A is destroyed by ship B, they both have equal PS, and ship A didn't fire yet, Ship A is allowed one last attack before being fully destroyed.

My question is..what if ship A had received a crit when they got destroyed that changed their PS to 0...do they still get their last shot? Or does their reduction in PS not allow them to now?

That crit card changes the Pilot Skill after the current round, right? If so, then Ship A still gets to attack.

If it is applied immediately, like most crits are, then you suffer the effect of the crit which may affect your ability to attack.

The PS-reducing critical hit (Damaged Cockpit) doesn't change the PS in the round it was received. So the simultaneous fire rule would still apply, and they could take their final attack normally.

I concur with Buhallin.

After the round in which you receive this card, treat your pilot skill value as "0" (Damaged Cockpit).

And just to tag on a note about a common misconception I've run into with the card: the pilot skill 0 persists until the card is flipped over somehow or the ship is destroyed. I've played several people who thought "after the round" meant that the effect only lasted for the next round then went away.

Good point. It's "after the round..." not "in the round after..."