as some skilled necro coach i like to go with FG. One if the tourney is at TR 100 and 2 if the TR is 110
Why? At TR 110 is obvious you can get 13 players with all your positionals and 2 RR (what for a conservative play is enough).
And now...why bring a FG at TR100. Because the annoying factor. This is because a couple of things. First one against a hard teams (like dwarves) if you put the FG in the line the opponent is probably wasting 2 blocks to knock down the FG and better...the FG is getting in the middle of their way. If he wasted 2 blocks against one of your players...probably he is going to have low chances to open your line (what is defended by 2 extra zombies). This thing pissed of most of the players.
Also, if you are playing a elf team, you can put your FG just in back of the LoS and make it the "dodge me if you wanna go further" player.
Another usefull function is as cage-stoper. The Stand firm combined with ST4 comes very handy. Now you have 3 cage-breakers in your team: 2 because the frenzy and one because the Stand firm.
And finally, the most annoying thing: The dodgy FG. Yes, ussualy you dont need to hit the player in contact with the FG. The opponent is going to think you cant...but dude...he has Stand Firm...that mean NO RISK. So..dodge and find a better place to rest your big feet: usually as assist for your wolves blitz.
All of this creates a frustation in the opponent cause you do some things he is not waiting for and worst...they work preatty well.
And all of that with just one FG. Think now about the posibility of a game with 2 FG

True, they are expensive but, hey...they came very handy.