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Most units in the game cannot split shooting, but you can split assaults via multi-charge. Hitting Vehicles in rear armor means with weapons/wargear/abilities (Most of all dedicated assault units have a S of 5 or more on atleast 1 guy or rending) that can penetrate a vehicle and negating any sort of coversave.
Still the game has 12 assault phases and only 6 shooting phases. Even with consolidation, multi-charges have the potential to damage many squads and even if you do spread out it only divides your army against your opponent.
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