Bombardment casualties and Leaders

[plloyd1010]

Firstly, I think it comes down on the leader as 55. We always played as the leader is with the least vulnerable unit in the hex (assuming he isn't hiding in a halftrack or something).
Now, since he isn't a lone leader, the X doesn't roll of on him. So he needs to take an M2 (because units were eliminated in the hex), then he needs to do a survivor roll. We had that part of the discussion in a thread long ago.
The survivor roll gets a little murky for me. Should unfulfilled X's be applied against the survivor roll. I would say yes, but the RaW seems to suggest no.