Gunners can be effective and better than a third engineer. But those situations/builds are rare.
Guns that profit from gunners are: hwacha, hcarro, hflak,lumberjack, hades, mine ...
Some other guns can utilize gunners aswell but I wouldnt bring a gunner in most cases. Even for the mentioned guns I sometimes tend to rather have a engineer than a gunner.
A standard gat/mortar doesnt need a gunner. You can take one ammo and a buffkit and get more from your gun than any gunner.