According to the Glossary if the new Rakghoul is defeated it does not count towards victory points. I'm not sure about where it's unactivated or not, it's not mentioned in the Glossary.
Glossary text wrote:
This character gets a +10 bonus to Damage whenever it hits a living enemy. The target can avoid this extra damage with a save of 11. If this character defeats a living enemy, you may immediately add a character named Rakghoul to your squad. This character sets up in a square of your choice formerly occupied by the defeated enemy. This character doesn't count toward the cost of your squad. If you are scoring points for defeats, or in a tiebreaker, defeating the extra Rakghoul doesn't score points.