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What, if any, is the purpose of Tau Landing Gear? Why would you want to not count a tank as a skimmer? The sole case I can think of would be if a thunderfire cannon is shooting that weird subteranean round thing at it, which requires skimmers to take a dangerous terrain test. But that is the only case I can think of. Anyone have any other ideas? Maybe something in 4th edition (I have only played in 5th)?

Its pretty much pointless now, its a carry over from 4th where skimmers would crash if immobilised so having Hammerheads able to sit down behind cover was pretty helpful.