Interesting question.
RAW there is nothing in the Linked Fire stratagem to change what the closest enemy unit means, so if the target is the closest enemy unit to Fire Prism
#1 then CTM could cancel the hit penalty.
I think that matches your expectations above. It could mean Fire Prism
#1 gets a bonus and Fire Prism
#2 doesn't, even though shooting at the same target.
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Drukhari damage output analysis