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As far as I'm aware, this has never happened before, at least not in BioShock. The video in question was probably not showing that specifically. It was most likely coincidence that the kill shot happened to hit the Big Daddy's air tank. If you're down on health in BioShock 2, you can try this but all that's going to happen is that you'll get your spliced up butt handed to you swiftly by an angry and very much alive Big Daddy.