Having read a lot of X-Wing books I wanted a squadron to be 12 fighters, but I've changed my mind.
- 12 X-Wings attacking a CR-90 should do more damage than one red dice (maybe bring one shield facing down, maybe do nothing).
- A 12 fighter squadron with one unique, eg Wedge, is only 1/12th special. That's not very special.
- Is the Millenium Falcon one ship? That would mean in a match it could destroy 24-36 TIE-Fighters, which is bonkers. So is it a squad of 12 YT-1300s? The Falcon escorted by some X-Wings?
- A fleet of, say, a couple of Nebulons and CR90s bringing along 120 fighters is a bit silly. That's a small fleet with a larger fighter escort than seen in... probably all the OT movies combined?
All in all, I think that treating RnV squads as 1 ship and other fighters as 3 ships makes the most sense. The ships you see on the table are the ships that are there.