Neal, you're absolutely correct, but either JJ's design notes on the Marines or a comment he made on the forums (I don't remember where I saw it now) state that he based the Marine squads on what he saw at tournaments. 5-6 man min-maxed Tac Squads (for max Heavy/Special weapons) and 8-10 man Dev Squads (for max 'ablative wounds').
Looking at IA3 (which was written between the 40k v3 Tau Codex and the Tau Empire Codex, with a draft of C:TE present while it was being written) gives us a picture of how the Tau fight on the Grand Tactical scale. I will grant that the Historical re-fight scenarios in IA3 don't have the Devilfish armed with SMS (I just looked), but that's how I see them being used. Every Tau player I've played against has had doubts about the SMS being worth it's points until it's been seen in action. After that, they always include SMS on their Devilfish, sacrificing Fire Warriors and Wargear to make points for them. The only time I haven't seen someone field a Devilfish with SMS is when he didn't have a way to represent it on the model.
Does it raise the effectiveness of mech FW? Oh, yes.
Hena: I thought I'd compare a Wave Serpent to an SMS Devilfish. Wave Serpent AV, 35cm, 5+sv, 6+cc, 4+ff Twin Shuriken Cannon: 30cm AP4+ Notes: Reinforced Armour, Skimmer, Transport (May transport one Wraithguard or any two of the following units: Autarch, Farseer, Guardian, Striking Scorpions, Howling Banshees, Fire Dragons, Dire Avengers, Dark Reapers, Swooping Hawks and Warp Spiders). Proposed Devilfish Troop Carrier with SMS AV, 30cm, 5+sv, 6+cc, 6+ff Burst Cannon: 15cm AP5+ Smart Missile System: 30cm AP5+ Ignore Cover Seeker Missiles: 75cm AT6+ Guided Missiles Notes: Skimmer, Transport (may carry two of the following units: Fire Warriors, Pathfinders)
The Wave Serpent's 4+ff largely comes from the twinlinked shuriken catapults, which are not mentioned in the statline, but are on the 40k model (as well as the 40k model of the Falcon, which also has a 4+FF). Now, the Tau's FF has been dropped by at least one pip, and replaced with a shooting attack (the 15cm AP5+ of a burst cannon, in the case of a Devilfish), and the SMS will be a 30cm AP5+ Ignore Cover. Now do you see why I compare a Devilfish to a Wave Serpent?
I do find it interesting that the Wave Serpent has the lightest possible armament (in 40k) in it's Epic incarnation, when I usually see them with Brightlances or Starcannon in 40k.
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