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I've always loved the concept of former Imperial Guard soldiers fighting for the T'au and I remember way, way back there were semi-official rules to for them (http://web.archive.org/web/20080420071331/http://uk.games-workshop.com/tau/tau-auxiliaries/). Here's what I think they would look like in 8th Edition ...

Gue'vesa Team
Power Level: 3
Points Cost: 4 points per model

Statline:
M---WS---BS---S---T---W---A---LD---SV+
6"---4+----4+----3---3----1----1----6-----5+
*The Sergeant would have Leadership 7

This unit contains 1 Gue'vesa'ui (Sergeant) and 9 Gue'vesa'la (Guardsmen)
- Each Guardsman is armed with a lasgun and frag grenades
- The Sergeant is armed with a laspistol, chainsword and frag grenades

Wargear Options:
- Two Guardsmen may form a Heavy Weapons Team who must take an item from the Astra Militarum Heavy Weapons list
- One other Guardsmen may replace his lasgun with an item from the Astra Militarium Special Weapons list
- The Sergeant may replace their laspistol and/or chainsword with a pulse rifle or a pulse carbine

Abilities:
- Death to Traitors: Any enemy units with the Imperium Faction keyword that fires at a unit within 6" of a Gue'vesa Team in the shooting phase must roll a D6. On a 1, they must fire all weapons at the Gue'vesa Team instead during that Shooting Phase.
- Integration in Process: A Gue'vesa squad may never benefit from any markerlight counters
- Limited Means of Manufacturing: A Gue'vesa squad may never include a Lascannon, Meltagun, or Plasma gun
- Tactics Remembered: Any enemy units with the Astra Militarum Faction keyword that fires on a Gue'vesa Team in the shooting phase must subtract 1 from all rolls to hit
- Untrusted Allies: You may only include 1 Gue'vesa squad for every Firewarrior Strike Team or Firewarrior Breach Team in your detachment. Additionally, a Gue'vesa squad may not benefit from the "Saviour Protocols" ability of Tau Drones

So there you have it, a small, fluffy unit that has virtually no chance to win a game on their own, but can be placed within a T'au gunline and plink away with a heavy weapon ... which is kind of how I see former Imperium soldiers being used in the T'au empire anyway.

It adds diversity in that we get to put some heavy weapons on cheap units, that's a lot of abilities to put on one unit though (even if some are only exceptions). Perhaps fewer special weapons per unit? Two heavy and a special plus extra options all on a cheap unit is not very T'au like. I'm not sure Kroot can compete with these guys.

I personally just use IG models as Fire Warriors