Okay, I didn't write that well and I didn't think about the option of counting "left behind" units as destroyed.
Should it be...
1) Count units on-board for half-strength, based on the original formation. If you left behind 2 units of a 10 unit formation, for example, you'd be at "half strength" after only 3 kills. Effectively, this counts left-behind units as destroyed.
2) Count units destroyed, based on the original formation. For a 10 unit formation, you'd need to lose 6 units be be below half strength, so if you left 2 off board, that's 6 of the 8 on-board units to count as below half strength. This effectively counts left-behind units as always functional. (Obviously, this could be seen as giving a boost and was what I was thinking about when I responded.)
3) Count units based on the deployed formation. If you left behind 2 units in a 10 unit formation, you would determine half strength as if the formation were 8 units. Left-behind units are ignored.
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Anything but #3 gets into some freaky stuff with Marines leaving behind transports because of the number swings.
Tacs + Razorback + Hunter + Rhinos gives you the option of garrisoning if you drop a 25 point unit and 3 free units. However, your unit count goes from 11 to 7, which is a huge swing. #1 counts them as half destroyed with only 2 kills. #2 requires 6 out of 7 units to count for points (very bad, imho). #3 would require 4 kills.
Also, back in the dark ages of Epic playtesting when this first came up it was in the context of Ork Warbands and the question was whether you could get the Big/Uge discount even if you didn't have enough models to field. A KoS + 7 Skorchas bought as Extras is 375 points, or you could get a Big KoS for 350 points and then leave one unit behind. There was really only an intent to field a 15-unit formation and it seems sort of against the spirit of the "you can drop units" ruling to penalize or benefit the player for it.
I've only ever done #3.
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