Slitherine

The 1792 du Nord Armee: Some Line infantry can/must be treated as Skirmish formation in all situations except they fire as Reformed Line Infantry instead of as Light Infantry.

Do these count the -POA for shooting at close range while in Skirmish formation?

Apart from their shooting being treated as if reformed line infantry, I would read this as treating them as skirmishers in all other respects.

Brett has used these troops with his Revolutionary French so I am sure he will have a view also . . .

I'm assuming so as well. They shoot worse at distance but still are hampered at close.

My view is that they are just the same as any other skirmishers, except they only get 3/4 dice (small/large) for shooting rather than the 5/6 of normal LI skirmishers.

That's what I thought too.

My view is that they are just the same as any other skirmishers, except they only get 3/4 dice (small/large) for shooting rather than the 5/6 of normal LI skirmishers.

Correct.
They are quite a bit cheaper than 'real' light infantry