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The number of units that can be upgraded to veterans is based off the priority level you select. There are 4 priority levels and you may take any level you like when creating an army (though some priority levels are difficult to build if you play lower point games because of the required units that must be taken.) Priority levels are described on p.38 of the Locked and Loaded book (I'm basing this off my pdf copy.) As long as you meet the requirements for fielding a particular priority level you can choose any unit to upgrade to a veteran (unless your force list says otherwise.)

For example, if you choose a priority level 2 force you may upgrade two units to veteran status. What veteran status gets you is listed in each unit's entry. In your case, using a WFPA force, a veteran heavy tank squad allows you to purchase a Naval Support Aller, upgrade to level 3 Attack and Defense skills and level 2 EW and leadership. However, before you can even purchase those heavy tank squads you need to first purchase at least two core units to have a legal force (the requirement is listed in the PL2 force list.) For WFPA this is going to be General Purpose squads, Dragoons, or infantry. Tough to do if you're playing say a 500pt game (though not too bad if you take full advantage of all the downgrades the WFPA can take.)

From a fluff perspective the WFPA doens't/shouldn't be toting many (if any) heavy tank units since their whole background is that they get the shaft when it comes to newer units and tend to use lots of older, obsolete or just easy to fix gears and equipment (which is why a lot of their units fill special or elite spots.) Naval support Allers are cool but it's a lot of points sunk into one unit. Since a lot of games are more than "kill everything" you may find you have a lot of difficulty winning some scenarios. I can see their usefulness in larger games but in small games they rarely are as useful as you'd like them to be (it's the same with Southern heavy tanks too only we have to upgrade our light tanks to heavy instead of having a separate entry for them....boo.)

It does make a cool centerpiece though and fluffwise I could see a unit that sinks all their resouces into keeping the tank up and running at the cost of using a lot of downgraded gears and infantry.