[budious]

Forgive my ignorance, maybe I missed something along the way, but when did being able to defend out of tag/alliance come back into play (regarding points 3 & 4 of APS) ?

Also, just eye balling your system here, need some clarity on definition of an "ally attack," would that be an in-game attack with designated waves and players must claim the wave for lands, or would any random solo attack by alliance member on any player (unallied) count towards APS?

While the system takes into account the raw score difference of allies, it does account for ally member size differences. An ally with 80 members is going to have more opportunity and "point events" to generate APS scoring than a 20 member ally.

Taking into consideration also the varying degree of the attacking planet and the target planet as the base points (aka "XP" as currently calculated for a land) then multiplied by the difference of ratio to ally score (defending_ally_score/attacking_ally_score) addtionally multiplied by the difference of ratio in member size (defending_ally_size/attacking_ally_size).

Thus:
(suggested)
Earnt points =
[calculated attack xp gain to player(s)]*[defending_ally_counted_score/attacking_ally_counted_score]*[defending_ally_member_size/attacking_ally_member_size]

Rather than:
(original)
Earnt points = base_points*target_alliance_counted_score/your_alliance_counted_score