I'm with Gwar on this, the cover save is already given by going to ground. Laying your models down to prevent LOS is cheesy at best, in our circle we either lay one down out of the squad or put a marker down. Typically, if the unit has gone to ground its done so in a terrain feature and it would be better to shoot at something else. That said, I don't know that there is anything stopping someone from laying them all on their sides; however, I would point out that they should mark exactly where the original bases were resting since they want to get that much advantage out of it.
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