Basically, the easiest way to think of this is to consider, can this model act in the game yet?
Reserves = No, because they haven't arrived "on the battlefield" yet.
In a transport = He may not be literally on the table, but he is riding around in a vehicle and acting. I don't know how you could consider him flying around slicing stuff in half not "on the battlefield"...
Dead = The same as removed from play, at least for these purposes.
There's no official ruling on this as far as I know, but it's basically exactly what anyone not looking for excuses or easter eggs would interpret it as, I would think.
