POWs are considered “Dependents” (page 48) and are considered non-combatants. Page 48 says you can “dispose of the POWs in some other way dictated by a scenario’s special rules.” So if your scenario rules say it’s okay to kill POWs, then go to town.
However, per the Disposing of Dependents section on page 58:
“Units may release any POWs in their custody at any time without adverse effect (other than any victory points they might lose).”
Now if a unit decides to kill POW’s, there is a morale check required for “Each time fire from their unit injures/kills a civilian or non-combatant”, so at the vary least the unit would need to make a morale check. Even though escorting POW’s can be a pain, killing a POW would still be considered murder by most people.
Now there is a difference between unintentionally killing a non-combatant, and intentionally killing a POW. So I would say in that instance there should be at least a -1 Negative Die Shift for the morale check.
Can you kill POW’s? The rules don’t cover this but sometimes it would make sense. Fire Force missions for instance were pure kill missions. cheers Thomas
Bob’s done the legwork in the rules; it’s your game so you can do as you please, even though it may be frowned upon by some.
I suppose the way to avoid the POW question is to not take any in the first place.. Just make sure no-one’s filming it !