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If I shoot through lets say an infantry unit, thus provigind intervening models, the receiving unit that I target will get a 5+ cover save.

But what if the intervening models actually block all line of sight? Suppose they had really nice big capes or are big and fat and bulky. Would you still assume that there would be an opening in the unit so that you can shoot through?

Your assault units, that you typically run in front of your shooty units, are likely tougher, sturdier and more often bigger models. So in that sense it becomes a tactical disadvantage to model your assault models in a fluffy way. Which would be a shame.

Vehicles will provide LOS-blocking if you cannot see your target, that much is clear.

If you can't see the enemy unit, you can't shoot it.

Nearly impossible to do with infantry-type models, but yeah, if you cannot see any part of the targeted model/unit, you cannot shoot at it. But if you can see even the toe of a boot between an intervening models legs, it is a valid target.