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dnaop-wr, thank you for experimentally clarifying this unclear nuance! I think the game developers didn't hesitate to incorporate complex calculations into the game, rather than wanting players to surround units with unicorns to maximize protection from magic.
Regarding the question of which hex of the unicorn affects magic resistance, I think it's either one. Imagine that a unicorn is attacked from behind, it turns around, and what happens then: does the adjacent unit lose its protection? Unlikely.
Воскресайте, камінні душі, Розчиняйте серця і чоло, Щоб не сказали Про вас грядущі: їх на землі не було…
(Василь Симоненко. Люди – прекрасні)
(Василь Симоненко. Люди – прекрасні)