As a Judge, I would not allow them, since per RAW for tournaments your army must be WYSIWYG. If I'm looking across the table at your regiment, and I see 12 guys surrounding something in the center of the regiment, I'm going to count on killing 3 guys for a 25% [i[Panic[/i] check and 12 to wipe out the unit.
Frugality and miniature games do not mix. GW (and most other games companies now) sell their product in unit-building sets, to better build units. Yes, it's a hobby, and in a "hobby game" or "friendly game," it'd be fine I'm sure to have unit fillers. But when you come to a tournament, where a large percentage of the other participants built full units, and you plop down a 3/4 unit with a fancy do-dad in the middle to represent the missing troops, well that just smacks of laziness and loop-holing. The tournament rules dictate WYSIWYG, thus a 3/4 counts as the 3/4 troops that are modeled and on the table. The do-dad is a do-dad, like converted bases.


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