When it comes to destroying things, Genesys uses toughness for both living models and the non living, but there is a distinct difference between the two and how they take hits and damage.
This is part of the current in-house testing.
Living models have wounds, while vehicles do not. Instead, when a vehicle is hit it it suffers damage to it's toughness and it's movement value. If toughness is damaged enough to reduce it to 0 during any unit's activation, the vehicle is destroyed. Once a model's movement value is reduced to nothing it is immobile, and if it's toughness is reduced to nothing it is wrecked.
To destroy a vehicle quickly, heavier tank killing weapons are used. A critical hit is just that.... bye bye tank. So tank killing weapons are vital in taking down vehicles quickly.
Tanks and vehicles generally have a toughness value 5-8 and even heavier in some places. Adding extra armor to vehicles, especially in their front facings adds to their defense characteristic making them tougher to take damage. Tank design revolves around a hull or base vehicle, from which you can upgrade it's equipment as you see fit.
An example would be the well known 40k Rhino. Its hull is used in many different vehicles, even armored up in the front for Predator tanks. In Genesys, changing out armament of the tank is available to any weapon types you have access to, as is armor upgrades, and other equipment you may want for your tank design. Basically you take your base hull, and build up your tank with what is available. Of course its a solid investment to upgrade your front armor, and sometimes even the sides. Upgrading armor increases a vehicles Defense characteristic.
A couple other points of interest.
Weapons on tanks can become destroyed/ damaged if the toughness of the vehicle drops below the strength of the gun. Technology through advanced traits can adjust that slightly...
Armor Piercing Rounds do extra toughness damage to vehicles, tearing them apart faster than other conventional rounds.
Testing has shown that once vehicles get beat up pretty bad, there just is not enough left of them to be reduced to 0 toughness, and a critical hit normally finishes the job. A damaged lumbering tank is a huge target.
An example would be myself damaging a tank badly during my shooting. However, I was not able to finish the job, and at the end of my turn it's toughness is severely depleted. I know that I can take it out easy now, but so does my opponent, who during his turn activates the tank to try and save it. I can then choose to do a reaction my opponent's activation interrupting his turn. I take the shot (at a -1 Ranged Combat skill) and blow up the tank, before it can move behind cover.
Animated Creatures. Zombies... Skeletons etc.
These do exist in Genesys as well, and have a toughness value similar to the creature they are made from. However, once again, these are not living and do not have wounds. They are damaged and destroyed like a vehicle, but their much lower toughness makes them easier targets for destruction.
For example, an animated skeleton has a toughness of 2.