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There are a number of rules that care if a unit is at or below half-strength (Morale being an obvious example).

If I start with a unit of 30 Pink Horrors, and through the course of the battle their unit ends up as 10 Pink Horrors and 20 Blue Horrors due to splitting, what do they count as for unit strength?

*Edit*
Never mind, I should actually read the rules. Pg 201 answers my question. Unit strength is all about the number of models in the unit.

From 'Starting Strength, Half-Strength and destroyed units' on page 201 of the BRB: "While the number of models in a unit is less than half its Starting Strength, that unit is said to be below Half-Strength'. So if your unit contains 10 pink horrors and 20 blue horrors then the number of models is 30, which is not less than half the Starting Strength of 30.