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When an entire unit of models with the Necron special rule are destroyed, they must have another model of the same type to make their WBB roll, and if successful, the model(s) who come back become part of that unit. Now, my question is, does that unit count as a kill point for the enemy, or does the enemy have to wipe out all of the models for the kill point?

If they join another unit, and the original unit no longer exists, it's a KP.