Now that's out, the real problem with the roof with regards to HMG fire is that HMG fire is most likely rapid fire, you can lay down a world of hurt on the poor fellows inside like a mobster emptying his tommy gun through an apartment door.
Getting a HMG above the vehicle to shoot down at it as you suggest would be the problem... the other being protecting that HMG from the return fire it would likely attract.
Very simply in armour design you can't protect any vehicle 360 degree to the same level unless it is small arms.
In this case we are talking about IFV in a medium weight brigade, which means the front of this vehicle needs to be able to stop penetrators capable of penetrating about 150-200mm of armour.
In other words this vehicle needs to protect from 30-40mm cannon fire.
Very thick front armour and a very steeply angled roof is about the only practical way to do that.
Penetrating the roof from the front is meaningless as the penetrator will not travel low enough in the troop compartment to hit the troops or crew... a bit like firing a round that travels between the roof and the ceiling horizontally.
The roof and sides and floor will all be made of thinner armour but steeply angled to maximise its effect on an incoming penetrator.
Besides, they can't really bother to protect against larger projectiles from the front anyways so they will have to do with protection against HMG fire only, so by making even the direct top where the heads of the crew is located more angled and reinforced, you protect them further than would a simple flat roof.
This is a 25 ton class vehicle... even the 18 ton BMP-3 had frontal protection from standard 30mm rounds, do you really think their brand new next generation medium armoured vehicle has less armour than a BMP?
The BMP-3s turret is 3-4 tons of extra weight too, so the new Kurganets with a HMG turret will have considerably more armour protection than a BMP-3, plus a front mounted engine.
Perhaps the angle of the photo is deceiving you... on level ground the roof of this vehicle will look much smaller and will present a very shallow look at the roof armour. Trying to hit the roof compartment of the troop or crew area near the back of the vehicle would be like trying to skip a flat stone on a river but have it sink on the third skip.
I really don't think they would bother developing new generation vehicles if their new generation medium tracked vehicle has less armour than their BTR-90 design, which is a 20 ton design that will stop standard HMG rounds from most angles.
but isn't a that what you call a ceiling?
If you change the angle of a roof or ceiling to make it optimised to deflect penetrators coming in vertically results in a near vertical roof or ceiling. A near vertical roof or ceiling is still a wall... not wanting to sound like an @$$ either...
I have no idea how thick the roof is on this vehicle... it certainly wont be a few milimetres, but then it is hardly going to be too thick either.
The roof of any armoured vehicle will likely be a vulnerable area... just like the belly and the rear.
I suspect for this weight class of vehicle that the only direction vulnerable to HMG fire would be the belly, so unless the vehicle rolls it will not really be vulnerable to enemy HMG fire.
I would expect the same level of protection for the Wheeled Boomerang-25 too.