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I´m thinking of making an Imperial Bastion and was looking at the rules for it. It can have a AA-gun and also has four heavy bolters.
It states on the entry that: Four emplaced heavy bolters (typically one on each facing).

Which should mean that one could potentially make a bastion with four heavy bolters all facing the same direction, right?

Potentially yes, but it's likely to be frowned upon.

Since you can't assemble the original GW kit that way (without cutting it up at least) it's likely to be considered MFA.

I would considered it Modelling For Advantage.

It's borderline IMO. Without the "typically" in that sentence it would be clear MFA since you're modifying the model to gain an obvious advantage. However, it does say that it typically has one on each facing, which implies that it's possible (and even ok) to have a different arrangement. Whether I'd be happy to play against it would probably depend on the rest of your army and your general attitude.

It would seem to be MFA, Clearly the stock model has one on each side. If I made a Tank with a 24" Barrel it would also be MFA, even though I don't see a rule against it.

I do not deny it´s MFA, that´s the whole point, haha.

If my opponent wants to play a Bastion with all 4 HB/FPs on one side, I'll allow it. And since I don't play in Tourneys, I can then set a big piece of LOS blocking terrain right in front of it making it even more useless. Or flank it. That works too.

If the intent is to MFA, why even ask? I take the fact that you're asking to mean you are unsure if people will fuss about it. My guess is since you're asking, they will, and you'll be TFG who says "but the BRB says typically", and they'll be annoyed at you because you're TFG. In short, if you're asking and having to use a technicality in the word "typically", which depending on the writer may be put into sentences willy nilly, I'd avoid it.

In general, if you have to ask "Is this MFA?" the answer will almost always be "Yes".