I know that this question doesn't matter at all for the rules. I like thinking about fluff though, so I wanted to see what others' opinions were.
I figure they could stand for three fighters each.
They might also stand for a squadron each (12 fighters, usually).
They might also stand for different numbers. Bomber wings could be larger, interceptor wings could be larger, or Imperial wings might be more numerous.
I tend to think that each base probably stands for about the effectiveness of 6 fighters, so that two bases make up a squadron. This makes sense to me for a few reasons:
- One activation is one squadron (12 fighters).
- Four bases (24 fighters, or two squadrons) of B-Wings put out 8 black dice. This is a sizeable attack against a capital ship, and can take out a Victory Star Destroyer that has lost its shields in one attack run, or a VSD at full health in two with some lucky rolling. This makes sense to me as an attack group of 24 B-Wings is a huge weapons platform, and is definitely capable of taking on a VSD at this level. Of course, depending on what game or lore you are looking at, the capability of 24 B-Wings can vary widely.
- A VSD with Two TIE Fighter bases and two TIE Bomber base represents a standard loadout for a VSD (two squadrons of TIEs) and is a reasonable number of points and models.
Anyway, that is my thinking. What about you?