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Hi Yaita-san,
If the split pin is not used on the transceiver, you can leave it floating. Placing a capacitor to ground is also fine to do.
I am confused by your "unit A" question. CAN has many nodes on a bus, and requires termination on the two ends of the system. In the picture you circled all of the nodes on the network and labeled them as "Unit A." The benefit of split termination over standard termination is that it adds some common mode filtering and further stabilizes the common mode voltage of the bus.
Please take a look at the following wiki page that has an explanation of the two types of terminations.
Thanks,
John