They are classed as one in the Imperial Guard FAQ last time I checked. Hope that helps.I can't find a direct comment on whether Combined Squads count as one Kill Point. If you can find evidence that they only count as one, then that's perfectly fine. Otherwise I suppose you're still buying individual units before combining them. Anybody got a ruling on this?
A question about Blasts/Templates: Do they have the same effect on units of one model as they do on multiple-model units?
Answer your question?*Please note that the number of hits/template cannot exceed the maximum number of models in the target unit.