Hmmm... perhaps you're right... the Dire Boar should have probably counted as "equipment" in an odd sort of way, and then it simply would have been automatically figured into the cost of the NPC's treasure value.
I'll have to remember that for next time.
I have an upcoming encounter in my campaign that I'm very much looking forward to running that has a LOT of animal companions in it.
The PCs are running into a solitary Drow Ranger they need to get some information out of. The ranger has a Dire Lion animal companion, in addition to 4 Displacer Beasts. It raises the displacer beasts from cubs, and uses them as his spies in the forest. They aren't "animal companions" in the traditional sense of course. One of them is the "Lead Mother" and has more hit dice than the others.
Since the PCs are most likely going to stumble into his controlled area during the day, the Ranger is going to tolerate their presence when he is informed of them (players will have a spot DC to see the Displacer Beasts watching them from a distance). He'll then wait until nightfall and the PCs camp for the night to take advantage of his superior darkvision. After warning them away, he'll send all his animals to attack the party, while using rapid shot and his boots of flying to stay out of visual range of the party.
It should be an interesting and nasty encounter. The Dire Lion is factored into the Ranger's CR, but the Displacer Beasts are extra.
