So here is the rule text:
The phrase in question is:If a target is partially hidden from the fixer's view by
models from a third unit (models not from the firer's unit,
or from the target unit), it receives a 5+cover save in the
same way as if it was behind terrain.
So shooting through units.... as if it was behind terrain.
Given: when shooting through a unit draw a line across the tops of the models and the bases this forms a piece of terrain similar to a wall.
Question: When shooting through this intervening model wall, does your shot just need to pass through the wall for the target model to gain a +5 save, OR does the the invisible wall have to cover 25% of the target model in relation to the shooter to gain the cover save?
Secondary thought: This comes to mind if gaunts are in front of a hive tyrant, or someone is firing from the 3rd level of a building down to another unit.