I am afraid I don’t follow your Minotaur BR calculation.
BR = (Unit AC) x (uhp/8) x (Morale Multiplier) x (Speed Multiplier) x (Formation Multiplier) x (Combat Multiplier) / 6
Unit AC: 3
UHP: 24
Morale Modifier: 1.253
Speed Multiplier: 0.929
Formation Multiplier: 0.675
Combat Multiplier: (3.97/4) * 4 = 3.97
This leads to 0.0779 per creature, 4.67 per unit (rounded to 4.5).
The BR is for unarmed and unarmored minotaurs. If you equip them with weapons and armor they will have a superior BR.
For the BR rounding issue, my expectation was that every full (company-sized) unit would have an BR that was rounded to the nearest half-integer, since the rounding happens before dividing by the number of troops in a company. So the effect of multiplying the per-troop BR of a man-sized troop by 120 should always give a number that ends in .0 or .5.
Some of the troops give unit-size BR values that haven’t been rounded. For example, 120 zombies (BR 0.01 per zombie) would give a unit with BR 1.2, which isn’t rounded down to 1.0 like I would have expected. If it had been rounded to 1.0 before dividing, as seems to be for all human/demihuman/beastman troops, the BR per zombie would be 0.008 instead (really 0.008333333…).
And in other news, it’s really easy to misspell “beastman” as “bestman”, which makes me visualize a gnoll in a tuxedo giving a wedding toast.