Possession spirits in 4th Edition granted Immunity to Normal Weapons to whatever they possessed; this is no longer the case in SR5. Possession magicians being able to give themselves Immunity via Channeling was way too OP, I think.
The way I understand the rules to work...
A F6 spirit possess a gun. As per the rules, the spirit adds half its Force to the gun's Structure and Armor. If this would increase the gun's CM, it does so. Then the gun takes damage and after resists, would mark of 8 boxes. It marks off all the boxes it can, is destroyed, and the spirit also takes 8 boxes and it forced back into the astral to find a new host. The gun's Structure and Armor return to normal, though it's destroyed at this point so that doesn't matter.
The only way a spirit can make a vessel able to take more damage than it normally can is by modifying its defensive attributes; the gestalt CM is just a way to illustrate them sharing damage.
That said, this is just my interpretation, and I have no bits of text to back it up. It's purely my interpretation.
However, this makes using a dead body very confusing. How many boxes does a corpse have? There's a difference between the amount of damage you can take before dieing than the amount of damage you can take before your body literally falls apart. Why does a spirit get pushed out of someone as they die, but they can just jump right back in with basically no loss of capability?