I noticed the Danish unit disembarking exploit before, and never knew exactly what was going on. After reading this and seeing that the unit actually has double it's maximum MPs, I can see that the problem is mathematical: ZOC uses up the unit's LISTED LIMIT of MPs, not its REMAINING MPs. The programmer didn't count on units being able to have a higher number of MPs than their listed limit, and because of this, made ZOC consume the normal limit's worth of MPs, which doesn't stop a unit that has higher than 100% of its MP limit.
In this case, the Danish Rifleman, with 4/2 MPs, loses 2MP for ZOC and not the 4MP. Had they counted on a unit being able to have greater than its maximum, they could have simply programmed ZOC to use up all actual remaining MPs (left-hand value of MPs) rather than the unit's normal limit (right-hand value). Obviously, they just never counted on this occurrence, and because Denmark was in a DLC, I think that maybe they didn't test the ZOC rules with regard to the UA they programmed for Denmark.
Very interesting.