Hi,
Please be more specific on the requirement.
The solution with HU or without HU is based on customer requirement. There are unit / bundle level management where HU is used. But, if the business want to track similar attributes together and number of pallets as one of the property, then batches will suffice, without HU management.
HU will give more detailed information, but the transactions will increase at the same time.
Thanks
Prem