That looks quite useful, will it be in their fastbuild series of kits?
These look like old ESCI re releases, the Pak looks like thee breech is in full recoil, or are my eyes playing tricks on me?
There are sprue shots on the Italeri site, and it does look like both the gun and tractor are old esci models. One giveaway is the recoiled gun, which is a known problem. The other clue is that the tractor's crew figures are wearing DAK uniforms, including short legged trousers, while the gun crew wear standard uniforms.
It has just dawned on me that Italeri have two Pak 40. The one from the old ESCI kit which is included in their three gun kit http://henk.fox3000.com/italeri/7026/01.jpg, the one with the breech in full recoil. The other is from their Pak 40 with servant set http://henk.fox3000.com/italeri/6096/02.jpgThis posses the following question why use the older model rather than the newer one for this set?