Almost. The MGU just provides a connection to the 10 port Ethernet switch on the MGC.
You don't have to use the MGU ports but can for Dual Homing - connect one network path to the ELAN & TLAN ports on the front of the MGC and a second network path to the ports on the MGU. If one path goes down, the MGC Ethernet switch transfers to the active connection.
It took some digging to figure it out but I found these two sketches to be helpful.
Figure 163 in NN43001-311_06_01_CS1000_Circuit_Card_Reference.pdf shows the connections to the MGC Ethernet switch. The MGU ports connect to the Backplane Ethernet ports shown at the bottom of the switch.
Figure 190 in NN43041-310_06_01_Installation_Commissioning_CS1000E.pdf shows an MGU used for Dual Homing. One network switch connects to 1E & 2T on the MGC and the second connects to the MGU. Depending on your configuration, you could also use media converters or or a separate network for the second path.
oam>ethportshow will show you which ports of the 10 port Ethernet switch are in use.
The oam commands are described in Chapter 36 of the Maintenance I/O book NN43001-711_06_01_CS1000_ Software_Input_Output_Ref_Maint_7_6.pdf.