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Simple.
Units of one, such as Deffkoptas, ignore LD, but also are easy KPs.
Does this balance out in the end?
If I take 3 koptas, that's either 1-3 KP or a faster loss of fire power.

Well here's the deal with 3x individual units: they're 3 individual targets.

A unit of 3 Deff Kopptas is easy pickins for a unit of Marines (as an example) with normal bolt guns and special weapons being able to easily dispatch the unit.

Now if there's 3 of them and they're all individual targets, 3 enemy squads/vehicles have to target them.

When playing a KP game take into consideration that 1 Deff Koppta with Rokkits and a Buzzsaw (70 pts) can easily kill a rhino/razorback/chimera in T1 (Turboboost+normal move+shooting+assault), so not only have they gotten their KP back right off the bat, but they've accomplished their primary function of killing a transport early in the game.

This is assuming you get T1, if not, the best thing is to hold them back and outflank, in which case they can become as serious pain in the butt for your opponent later in the game.

I usually take 2-3 units of 1 Koppta or a big unit of 5.

Depends how your going to use them.

If your going with the Turbo Scout Alpha Strike buzzsaw then take one because they it is going to die after it attacks.

If you going with a bunch of Rokkit Koptas you can run larger units to keep distance and lay in rokkits. I've played around with 5 man squad with TL big shootas, they can be extremely annoying firing 15 twin linked str 5 shots at someone and keeping up to 36" away. Drives people nuts LOL

The problem with Deff Koptas in squads is the leadership. You lose one or two koptas you have to take a leadership test and if your at half strength there's no regrouping.

Well, most people tend to play them off as suicide units, so they gain back their kp and regular points quite easily. Perhaps if the gw model wasn't so crappy and expensive, people might use them outside of running the three from aobr set for suicides..