Do people count units removed due to failed dangerous terrain tests as losses when working out the result of an assault?

Losses for overwatch fire aren't counted, and it reads: "For each kill you have inflicted during the assault"

You didn't inflict the kill, so no.

Also, do people allow the defender to move cautiously when counter-charging?

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No, we don't. They are just so very annoying.

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You also don't gather BMs for failed tests so....

DTT's take place before the Engagement part of the Assault action begins (during the movement part), so I've always ignored losses incurred there (from DTT's or Overwatch fire, etc) for the purposes of the subsequent Engagement.

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agreed



we generally do in our club games, and I would be happy to do so in a tournament too

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We don't count DTT losses for assault resolution.
Can't remember anyone locally moving cautiously but I don't really have an issue with it (rules wise).

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Cautious moves are capped at 5cm, so I have always let someone move cautiously. Only is a choice for 10cm counter chargers really.