I'm surprised this is still being argued about. It's already been shown that half-squads exploit 2 very powerful loopholes in the game mechanics, only being able to target one squad and casualties being proportional to squad size. It also exploits a third only slightly less powerful game mechanic, saving your ammo while forcing the enemy to expend more. There is no way this is balanced out by the slight disadvantages. I'm used to seeing people defend their favorite exploit but this one isn't even close. That doesn't mean you have to ban them completely. You could agree on a ratio, like splitting one squad per company.