Really easy way to get Wrecking Ball.

It is extremely easy. Forget all the "tricks" about using choppers to drag things around or making doughnuts with cars and debris on a tether. All you need to do here is attach a tether and lead on.

There are some hazards. The Cassius 192's spawning here belong to the military. This is why this trick works but it also means that when the pilot sees you, or you hit the jets with your grappling hook, you will gain a small amount of Heat.
When in your chopper you will most likely be attacked by a military chopper which can shoot you down when attempting this. I died twice when doing this.
Even if the heat dies down before the chopper reaches you, it will most likely hang around the area, ready to attack if you gain Heat again.

First off you need to get to the Teluk Permata Military Airport on the north-western coast of Panau.



When you hit the ground you will need a chopper. This base provides easy access to one right here. (But any chopper will do really.)



Now you need to move it so it's in height with the hangar opening where the Cassius 192 jets spawn. Around here.



Now back off and listen for the jet to spawn. You don't need to go too far away for the jet to spawn. I hung around the end of the runway. But when the jet spawns you will need to be quick about it.
Get back to your chopper and tether the jet to your chopper.



Now get in da choppa! Start it up and position yourself just above the jet.



Don't pull it though; just hover above the jet and let that poor sod of a soldier lead you to the end of the runway.



At the end the jet will just glide into the water and after a few seconds the pilot will die and you will get a Wrecking Ball kill. ^_^

Remember, you need FIVE (5) Wrecking Ball kills to get the Wrecking Ball tag.

Thank you to Matt Reiland on YouTube for discovering this method of gaining the tag. He saved me a lot of grief and frustration. :)