If Loyal Poro dies at a battlefield when attacked by two enemy units, does it die alone?

To determine if the Loyal Poro dies "alone," we must look at the number of friendly units at its location at the moment of death.

According to Rule 741.1: "A unit is alone when there are no other friendly units at the same location."

Based on your scenario:

• The Loyal Poro is at a battlefield.
• Two enemy units are attacking it.
• The status of the Loyal Poro depends entirely on whether you control any other units at that same battlefield when it dies.

The Ruling: Whether the Loyal Poro dies "alone" is not affected by the number of enemy units present. Because the "alone" condition specifically checks for other friendly units, the presence of two enemy attackers does not prevent the Poro from dying alone.

• If you have no other friendly units at that battlefield at the moment of death, the Loyal Poro dies alone.
• If you have one or more other friendly units at that battlefield at the moment of death, the Loyal Poro does not die alone.

As a reminder, per FAQ #373 (which discusses the "alone" condition), this check is historical—it looks at the board state at the exact moment of death. Since enemy units are not friendly, they are ignored for this specific condition.