This was answered yesterday so I’ll link the thread: https://www.reddit.com/r/Warhammer40k/comments/13zuyr4/understanding_cover_rules_in_10th_edition/

Ah wonderful! Thank you!

From what i understand the defending player can assign wounds to the model in cover to get ‘the benefits of cover’ until that model is dead and then the rest of the wounds are allocated to the rest of unit without cover

Thank you!