Who can shoot at who?

From the text "Miniatures cannot draw line of sight to a Soldier miniature more than 16" away."

Are enemy vehicles included in miniatures?

Could someone elaborate.

 Page 67 of the Core Rulebook:

Limited Visibility (0 Scenario Points)
Whether it is due to low light conditions (such as at night) or high winds kicking up debris, the visibility on the battlefield is very limited. It is difficult to make out Soldier targets, but enemy Vehicles’ silhouettes can still be discerned. Miniatures cannot draw line of sight to a Soldier miniature more than 16” away. Burst and Spray weapons are not affected by limited visibility.

Soldiers cannot be targeted by anything further than 16" away, but vehicles may still be targeted from greater ranges.

So with that said, could I fire with my pounder with his 36" range at an enemies Ludwig?

 Yup! Anything that can hit a vehicle at that range is still able to hit it. So Angela and SSU Widowmakers would also be just fine. Think of it as fog on the battlefield, where the small soldiers are hard to discern but the giant walking tank is still large enough for you to see most of it.

thanks, that clears it up