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The 8th rules give allowance to take a single understrength unit for each unit type, if you don't have the models. You must still pay the points for the minimum number


My question is, in matched play, is it acceptable to deliberately take an understrength unit?
For example, this could allow a unit and a character to fit I the same transport

Well since it specifically refers to points that are used in matched play I would say yes. And your case is probably one reason it was invented in a first place