To clarify on that Neal, it is my impression that the attacker can specify whether he(would be nice to see a she) is targeting a WE or not?

Only time it makes a difference is in formations with both WE and Inf/AV/LV. When targeting such formations you have to chose to shoot either the WE or the Inf/AV/LV.

That's correct.

An attacker can also specify whether they are attacking units in or out of cover, which impacts allocation as well.

IIRC there is also a subtle difference between shooting at targets partially in cover and WE:-

• The entire formatiom must choose whether to shoot at target units in-cover or out-of-cover. The defender can then allocate the hits front-back on units out of cover, only allocating them to units in cover if this was specified beforehand.
• The choice of shooting at WE or not is made at the weapon level. Here the shots are pooled separately and applied to the different target types. If a formation comprising WE, AV and INF was shot and had AP, AT, MW and TK hits, the AP and AT hits would be allocated first and resolved across the entire formation (potentially placing some on the WE); then the MW hits would be applied front-back (again possibly putting some on the WE) and finally the TK hits would be applied and resolved. In this way, the TK hits targetting the WE only get applied there, but could possibly be wasted if the WE is destroyed by earlier hit allocations.