"The side with the Observation Advantage first targeting die does not cost an HQ. However, the maximum number of targeting dice rolled still remains the same."
this means that if you have Reserve Artillery 4 and order it, you can use up to 4 targeting dice (die 1-6), and instead of paying 1HQ per die, you pay 1HQ less
so
4d = 3HQ
3d = 2HQ
2d = 1HQ
1d = 0HQ
so if you roll only 1 targeting dice (meaning no hit can be on target), you pay no HQ
your opponent's artillery can NEVER fire in your turn.
"Feed the troops on victory"- Gen. Sir John Monash