The Macharius Vulcan Mega Bolter can only target 1 unit even if it sits still (why would you ever move it with a 60" range?). It should be noted that you will probably not waste many shots with it if you're targeting infantry as it will statistically kill 12.5 guardsman, or 6.66 marines (or termies) on average if it fires it's 30 shots at full BS.
In other words, if you want to -reliably- wipe out an IG infantry squad, 5-6 man tactical squad, devastator squad, or a mid-sized terminator squad in one shooting phase, then this gun is a -great- weapon to do it with.
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