Pete,
I think the example was based on the ATG not being visbile to the units on their first order or two and then it became visible, maybe the units moved over a hill but were still within 20cm of the command unit and so could be fired at with another order.
And I've realised how your first answer works as I think you were assuming the units could see the ATG to start with and thus the player would probably be wise to fire his mortars before moving the units.
As for when does opportunity fire takes place, I believe it would happen after all the firing has taken place or after the target unit has moved and before the next. For example, a player could choose to fire some units, receive some opportunity fire against those, move one or more units, receiving opportunity fire against those individually, then perhaps fire some more units, but not at enemy units that have just revealed themselves by using opportunity fire as they were not visible when the order was issued, and maybe then move other units.
It's not always just fire everything and then move everything



... at least I hope not

