However surrounding the transport in of itself does not kill the embarked units, unless that transport is destroyed by other means. If you. Pile your wyches around a rhino, but do nothing else, well then nothing happens. Aside from maybe a tank shock check.... The rhino needs to be destroyed by something else, like a unit of trueborn. Therefore, the trueborn caused the wreck and explosion, thus forcing the embarked squad to disembark, they can't so are destroyed. The trueborn caused the situation, not the wyches so TB get the token.
As for the counts as destroyed..... In game terms there is no rules to handle scattered fleeing or otherwise ran off the table. To simplify, they count as destroyed - since they no longer participate in the game. However the unit forcing them into the morale check should not get a token. What would happen if while falling back they are forced to take dangerous terrain checks and fail? Killed by a friendly missed blast template? Do the dark eldar that forced the failed morale check still get a token? - no they don't. They have to wipe the unit out themselves, or cause an effect that does it form them, ie a vehicle explosion.
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