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Say a ground unit of is all but wiped out but some tiny fragment of it is carted away by submarine or whatever. Does the other side get some measure of victory points or since that fragment can ultimately be rebuilt completely (assuming enough replacements to do so) does the other side get nothing?

As per the manual:

Ground Units Destroyed:
»» Allied ground unit items (squads, vehicles, or guns):
»» Philippine and Chinese: 1 VP for every 12 items destroyed
»» Soviet: 1 VP for every 6 items destroyed
»» All Other Allied: 1 VP for every 3 items destroyed
»» Japanese ground unit items (squads, vehicles, or
guns): 1 VP for every 6 items destroyed

I don't think replacing the destroyed squads and other devices wipes out the VPs for the destruction. After all, replacing losses drains the country's ability to create and fill out other units with the manpower/supply/HI involved.

The VP are not awarded for each LCU that is completely destroyed, but for unit items (devices and squads) that are destroyed. The fact that a fragment might survive doesn't impact it other than the few devices and squads that "got away".