[Appocomaster]

tbh, that's a fairly legit concern.

I'm wondering about something more like:

base_points * function (target_alliance_value)

or
base_points * function (average_top_10_alliance_value/target_alliance_value)

where the function is capped at 2 and takes the value of the alliance you're hitting. I'd maybe use the average top 10 alliance value purely because this means that you get a ratio rather than a score, so it's more consistent over the round rather than being drastically weighted towards the end of the round (as roids already are).

This would mean that the #1 alliance and the #3 alliance would get the same score for stealing 100 roids from the #2 alliance.

The other option is to lessen or alter the ratio between the two alliances so that it has less of an effect. For example, take a square root of the ratio, or only give a bonus if the alliance is bigger than yours (set it at a minimum of 1 and a maximum of 2)