Well, while DXT1 1 bit alpha works here, I don't think it should be recommended.
What is most important here I think, is to establish some standards for your work flow and keep to them.
Without the standards it can be done in many ways which produce a little if no visible difference between those.
But these introduce a lot of confusion because of plenty of choices, and inconsistencies that may simply lead to errors, issues, crashes, etc. you name it.
So without the standards you can:
- increase canvas size to 48x48
- decrease canvas size to 44x44
- or decrease image size to 44x44
then:
- save it as DXT1 with 1 bit alpha,
- save it as DXT3 or DXT5
or:
just do nothing with size, and save it as ARBG8888.
But with standards, everything is simpler and has its own place and meaning:
- if image has NO ALPHA save as DXT1
- if image has ANY ALPHA save as DXT5
(only, and only then if image has some sharp patterns in alpha which won't look good as DXT5, then save as DXT3)
- if you're saving with DXT compression, and the image has odd dimensions, like 45 icons, usually increase/decrease the canvas size to nearest number divided by 4
TL;DR

As for me, I try to keep the standards above, so I would increase the dimensions of that icon (canvas, not image) to 48x48, exactly what whoward mentioned. Then save it as DXT5, because icon uses alpha.
Though in the case above as a quick fix, I could also just save it as ARGB8888 without resizing, because icon is so small anyway, that I would prefer speed in the work flow over insignificant space saving, or additional fuss with resizing ;]
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And your other question:
For Units there are no any icon atlases in original database that point to 214 icons.
The only things which reference these icons are technologies.
.