FYI - I just re-watched a replay where I lost track of a transport ship with 15 or so units on it. Needless to say it ran into some enemy boats and was killed.
The transport kill was recorded as 1 unit lost on the “Military” statistics tab during the recorded game, and I believe was recorded as 1 unit killed for the enemy player, even though the game should have recorded 16 total units (15 loaded units + 1 transport ship).
I had less than 16 units killed before, and less than 16 units killed thereafter.