IMO the wording may need more extensive changes to emphasise that the "free" transport is added at the start of the game, rather than when the list is created. (This also helps to avoid the more contentious question about dropping units). Perhaps the following wording might work :-
SPECIAL RULE6.3.1 Space Marine TransportsThe Space Marines are a highly mobile army that adopts flexible tactics to match the battle situation. Because of this, the points cost of a detachment usually includes enough Rhino transport vehicles to transport it and any upgrades that have been taken. Note that many formations don’t receive Rhinos, usually because they can’t fit into them. Detachments that come with Rhinos will be noted as having ‘plus transport’ in the units section of the army list.
In addition, a detachment may choose to replace their Rhinos with Drop Pods. Note that if you choose to do this you will also require at least one Space Marine Strike Cruiser or Battle Barge to deploy the drop pods from, the detachment will then enter play in a Drop Pod using the rules for planetfall (see section 4.4).
The choice of whether to use this Rhino transport or Drop Pods is made at the start of the game. Before each tournament game, after the opposing army is known but before objectives are placed, the Space Marine player may choose which formations with the ‘plus transport’ aspect are deployed in Rhinos, Drop Pods or on foot. Note if the formation has any units unable to deploy in Drop Pods then they may not choose this option.
To work out a formation’s transport,
When building the army
- Add any infantry upgrades to the formation.
- Add Land Raiders to the formation.
- Add Razorbacks to the formation, up to the number of Infantry units not transportable by Land Raiders.
At the start of the game
- If there are still infantry units in the formation without transport add the minimum number of Rhinos required for all units in the formation to be transported. The number of Rhinos will always be the minimum needed to carry remaining units without transport, you can’t take extras along to cover any losses!
- The player may then convert all the Rhinos to Drop Pods provided the entire formation can use them
Note that you don’t have to take Rhinos if you don’t want to. If you’d rather field the formation on foot instead, so it can act as a garrison for example or be transported in a Thunderhawk Gunship, then you may do so.