I'm sure GW would never admit this - but I think there must have been some internal communication error when they made the legendary companies.
It seems like someone has the value X+Y version going on, while the other one had simply value X for the first company+hero.

Perhaps someone should just sit down and write down all the plausable X legendary formations. And X+Y used on the rest.

I disagree, you read it that way but, again, that is not how it read to me. Take Osgiliath Vets for ex:

"The first company purchased (for 35pts or 'y', the cost per company) is automatically the command company and has Cirion and the Banner Bearer included in the base (for 120pts or 'x' the base cost) cost. The command... "

That is what they say in the profile. It is quite consistent.

Some of them even seem to go beyond that pattern; take Blackroot Vale archers, or court of the Dead King for example. It seems like longbows are paid for in the X price rather than the Y price in the case of BV archers. The court of the Dead King also has a huge X cost, and a very inexpensive Y cost. Were they trying to reward large formations, or something?

Considering the wide range of inconsistencies with the pricing of, well, everything in the book, it seems like it's irrelevant as to how it's read, particularly since we have heard from the designers.

Having said that, looking at the WAY that they have said it in the rulebook, they have ruled against the rules. Xelee: it specifically states included in the base cost, not bought at the base cost. From the way that you're reading it as Y being the cost of the first company, that means that point cost X is irrelevant since they are "included in the base cost".

I feel like I'm simply repeating myself by saying it and I apologise if it seems so, but it states that the first company bought has them included in the base cost. Either you are only paying Y for each company and the first happens to have the upgraded models, which is how you're reading it (although it seems that you're trying to squeeze the X value in just because it's there) or the first company is X and extra ones are Y.

Hashut's Blessing, I think it best to just accept we sincerely read it differently and leave it at that. This will not be the first, nor the last, set of rules where the writing is not so sparse as to permit absolutely only one interpretation. In this case, they refer to two different costs in the same sentence, hence the differences of opinion over which costs are being referred to.

To me, it says only that Cirion and the Banner bearer are included in the base cost, a different cost than the cost to buy the company. The cost X is not then irrelevant, since it is what paid for Cirion and the Banner bearer!

Including the March 2010 WD with Ugluk's Raiders, there are literally dozens of 'in-print' examples of the X+Y Command cost. I'm aware of no examples at all the X cost alone method. I'm trusting since GW is still using this method a year later that it must be the right way. In the scheme of things it doesn't really matter how you pay the cost as long as all concerned are using the same method. Better to roll some dice and just have fun.

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"...No other mortal men could have endured it, none but the Dunedain of the North."

Perhaps there are no examples, but paying 115 for Uglúk, 95 for Vrashkû and 100 for Mauhúr (or even 75 for Sharku) is paying too much. Same with a lot of other legendary formations (like Rohan etc).

It's not strange that they don't cost that much more than the average captain, and yet still get 1 more might. This game is all about the heroes, and as such normal captains and shamans cost a bit extra.
Also note that some legendary formations (like those in Isengard) lack the options for upgrades that are available to normal formations and/or limit their size (3 companies total for the previously mentioned instead of 6 for normal formations).

What can be more fun than to include as many namned heroes as possible in wotr battles, as opposed to having to bench them because normal captains are a much cheaper alternative?

Another GW scheme to sell expensive metal blisters instead of having people use one of the minis as captains in the 24 trooper plastic box?