I had a game recently where a BG of enemy troops stepped forward so that they were fighting two of my BG's. Because of a slight angle and a small gap the enemy BG couldn't conform. I was under the impression that the fight would continue 'as if they had conformed' and so I'd get overlap dice, but my opponent disagreed. After looking at the rules I saw:
Troops that cannot conform by any of the above do not move but continue to fight in an offset formation. They may however be able to conform at a later stage.
This, upon reading is a little ambiguous (unless I'm wrong) as 'continue to fight' doesn't mention 'overlaps that would be there if you HAD conformed. If I AM wrong, then I think that would encourage geometric ploy moves so that one better BG can take on two poorer BG's and get rid of their overlaps because 'they can't conform - so bad luck'