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I'm just starting 40k, with a DA successor army. My question is this: When I split a 10 man Tac squad into Combat squads, that requires NO INCREASE in points cost, correct? For example, a basic Tac squad split in Combat Squads still costs 165 points, not the 90 points for two 5-man squads? I'm probably just slowed, but like I said, I'm a n00b. Thanks!

That's correct. Splitting them doesn't cost anything.

It does however turn them into two separate units for KP purpoces.

Combat squad split is part of deployment, not part of list building. You buy a 10 man tac squad for your list and decide when you deploy if you want to make them into combat squads.

The reason that a ten man squad is 165 but two five man squads is 90+90=180 is because the two five man squads each have a sergeant.

If you buy a ten man squad and split it into combat squads, one of the squads is short 1or2 attacks and a point of leadership.

Awesome. Thank yall for clarifying

That's pretty amazing!
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The above spambot has been reported and shut down, thanks.