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Looking at these two units from a strictly firepower standpoint, which is best, point-for-point?

Why?

Does either group excel against a specific unit type? Does either fall down against certain types?

Etc.

Thanks

If your looking for a number of shots, that's easy to determine.

Your immortal costs nearly half of what a destroyer costs.
They have can fire twice with attacks as strong as a heavy bolter.
Your destroyer can fire 3 times with slighter more powerful attacks.
For just shootyness you get more out of your immortals.

The advantage destroyers have is the ability to move 12" and fire their 3 shots! That's what your paying those extra points for.

Plus Destroyers have a 36" gun as compared to the 24" on the Immortals. Destroyers are much better at picking out whatever targets you want to hit between the extra movement and extra range.

Hey, here's a bit of a breakdown and some of my thoughts of Destroyers and Immortals:

Immortals:
+Cheaper per Model
+More models on the table (for higher phase out/CC)
+Strength 5 AP4 Assault 2 Gauss Blaster
-Slower

Destroyers:
+Faster (12" Move and can turboboost if necessary)
+Strength 6 weapon as compared to strength 5, with 1 extra shot, and 12" more range
-More Expensive
-For each model lost, more power is lost (when compared to Immortals)
-Small Squad Size (Don't help with phase out as much)

So, from a pure "Killyness" factor, I'd have to vote for Destroyers, as that extra shot at higher strength at higher range makes infantry and tanks go down faster.
However, as Destroyer units consist of less models (and still Toughness 5 as with Immortals) they are quite vulnerable to lots of small-arms fire (only 1 wound each) and some enemies may focus heavier fire on them, taking them down even faster.
Both types (Immortals and Destroyers) can both WBB even from a Lascannon shot (but not a Railgun) so in that case Immortals get the advantage again for having a higher model count.

Realistically, I end up taking some of each, as they are both excellent units, however I seem to do better with Destroyers than Immortals, but Immortals are great too.