Top of page 30 right-hand side:
When replacing one Elite unit with a Regular one, the Regular unit can be taken from the previous casualties (if any). Otherwise....
Right. But I have never understood why the Dead Men of Dunharrow card does not allow you to muster units from the dead pile, which is important for taking control of the region after Aragorn/Strider expels the Shadow army. If Gondor is out of units then the Shadow keeps control, which doesn't make sense thematically. The card allows you to muster 3 units into the region, but if Gondor is completely depleted then at the very least you should be able to muster one unit from the dead pile. Think of it is conscription from the locals. I would hope the 'returning king' could manage that.