There is a small difference in how many units a merged unit counts as in regards to Unit upkeep cost and free unit limits.
I wanted to change the unit Upkeep like described in this post at one point: Link (look in the spoiler)
Never got around to it though, perhaps I should do it now?
Right now Unit upkeep is modified by group size like so:
Solo: 0.25
Party: 0.35
Squad: 0.50
Company: 0.70
Battalion: 1.00
Forces: 1.50
Clan: 2.00
Horde: 2.50
Multitudes: 3.00
etc.
It is imo obviously not enough the way it is now.
I wanted to change the unit Upkeep like described in this post at one point: Link (look in the spoiler)
Never got around to it though, perhaps I should do it now?
Right now Unit upkeep is modified by group size like so:
Solo: 0.25

Party: 0.35

Squad: 0.50

Company: 0.70

Battalion: 1.00

Forces: 1.50

Clan: 2.00

Horde: 2.50

Multitudes: 3.00

etc.
It is imo obviously not enough the way it is now.