Quick note about kroot:
In order to be effective, kroot hounds go a long way thanks to their better-than-kroot initiative. They're also a bit cheaper.
Krootoxen are stupid and worthless. Use the points to buy more blueberry people.
Kroot should be used as a melee shield around your other forces. They can protect you very well against deepstrikes, and infiltrate allows them to deploy just that much further which can be useful at times.
Contrary to popular belief, Tau aren't actually a pure long range army, but are somewhat similar to sisters in that most of their weapons get better as the enemy closes in. Kroot are useful to protect the shooting elements by physically blocking assaulters. If you place the kroot models 2" apart from each other, a 10 kroot 5 hound squad and cover a 45" long line along your border while remaining in coherency. You can squeeze the models a bit closer to each other and still end up with a 30" long line of "you shall not pass" in case you're afraid of multi-charging models that opponents insist are allowed to move through your unit and into the next one. (which I believe is cheating, but I've seen it done a couple of times)
Their scoring status and low cost work well with this strategy, and because they don't autolose combats like most tau do, they might survive an assault and go grab an objective afterwards. If not, just shoot the enemy next turn with the rest of your army, since your shooting elements should be unscathed. Kroot shouldn't assault themselves unless you face a Tau mirror match or another shooting army like non-mech IG. Against mech IG, they need to give 4+ cover saves to the rest of the army, namely the suits.
You shouldn't use more than 2 squads of kroot, though, at least not in my opinion. Those points do add up fast, and you need to have the superior firepower advantage or you'll lose.
About Tau:
While many people may not like him, Stelek values the Tau highly and ranks them as one of the better, if not the best, competitive armies in 40k. He may be a bit ahead of the curve, since most people are just now starting to run mechanized lists against which the tau excel, but he offers good advice about purely competitive lists. I'm not saying that Stelek is always right about everything or that he somehow knows everything about 40k and has ascended into tzeentchian daemonhood, but he's not the only one advocating Tau superiority in 5th edition. I do think he was one of the first, though, and maybe even the first to talk about it extensively on the internet. He's thought of the matter so much that by now he has to have good advice by virtue of time spent on the matter.
DashofPepper has so far given excellent advice about the Tau, although I do disagree with him about the kroot and about sniper teams. Sniper teams have the misfortune of being only bs 3, so they need markerlights to reliably hit and pin the enemy. Those markerlights could go straight into killing the enemy instead of disabling them when used by other units with more firepower. The sniper team also loses all its models if the controller is killed, so with some bad luck the entire squad only has a single t3 4+ save wound. It can be a bit too fragile for me to consider taking it, I'm afraid.
Pinning as a strategy doesn't tend to work well for the reasons stated before, the abundance of fearless/LD9+ units with or without stubborn.
Also, don't take markerlights outside of pathfinder units. The devilfish they come with can be given to other units, and the pathfinders have the best "points spent per markerlight hit" - ratio in the codex. As a consequence, you shouldn't pay extra to get pathfinders with rail rifles, since you lose markerlight efficiency, and often the extra 1-3 markerlight shots can make a big difference.
So what do you need to build a competitive Tau list?
Broadsides
Crisis Suits
Pathfinders with their standard loadout, no rail rifles!
Firewarriors who steal the devilfish from the pathfinders
A couple of kroot
Piranhas
Why is piranhas bolded and underlined? Because they can take mobile meltas that don't rely on deepstriking. Because those mobile meltas are the cheapest place to take them in the entire codex. Because they can take flechette dischargers and act as assault blockers. Because they can carry an extra unit of drones to contest objectives. Because they are awesome in general. Take about 4 or 6. More if you'd like, but their points can add up fast.
The rest can be anything you like, really, but Hammerheads or more suits are the optimal choices.
My 2 cents. Please do carry on.
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