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Ok, I've read this in the rulebook, and re-read it 3 times, and I'm not quite sure how it's all supposed to go down.
According to the rulebook, player A shoots player B, player B assigns casualities however he wants to the squad, as long as the casualties he assigns are withing range of player A's attacking unit.
In other place it says that he can assign casualties to units at the rear of the squad.
So, how does this all work together? In the example in the book, where the marine is faced off against the unit of Eldar, but only half the unit are within range, can the Eldar player assign casualties to anyone in the squad (even in the far read, out of range of the marine), or just anyone who's withing range of the marine's weapon?
Let's say a unit is behind a wall, completely protected by enemy fire, but one model is sticking out the edge because there's not enough room for him back there. An enemy unit can see the one model (but not the rest of the squad), and open up fire, and inflict 5 wounds. Does the defending player have to spread the 5 wounds across the squad, even though they are protected by the wall, or do the 5 wounds get lumped on that one marine, since he's the only one they can actually see.
Generally, only models to which the enemy has LOS and which are within range can be chosen as casualties.
That rule about casualties being removed from the rear of the unit just says that you don't have to start removing casualties with the models that are the closest to the enemy. You can remove whatever model you want as long as at least one model of the shooting unit has LOS to it and it's within range of at least one model with the weapon which caused these casualties (if the enemy shoots with a special weapon which only one model has then LOS and range are measured from this special model of course, not from any others of that unit).
In the first example the Eldar player has to remove the models from within bolter range, in the second example only the single model which can be seen can be killed.
Also note that if a unit is partially in cover, casualties must be taken from those not in cover first.
The way I see it, the ranges within the targeted squad doesn't count.
You can imagine the targeted squad rushing forward to take firing places of the fallen squad members.
That's at least how I would enterprit it.
The way you remove the casualties is up to the owner, unless it is a template weapon it doesn't matter which models he removes.
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That "rushing fowards" is just a fluff explaination why the owning player doesn't have to remove the models that are closest to the enemy first.
Only those models can be removed which are within range and LOS of at least one enemy model (the same for both LOS and range) which is equipped with the weapon that caused the casualty.
That pic on page 47 is very clear about this.