There is no "better"
Squadron v squadron results in more death for less but squadrons killing ships has a far greater impact on the game.
And point efficiency is not a given it depends on what you face. Tie ints v ships are garbage for their cost, but v squadrons theyre gold.bombers are the inverse.
The x and a wings are effective in both scenarios and have higher health resulting in much less to fear from cap ships.
This game is far too complex for a simple declaration of one side having it better. Especially when the effectiveness of a squadron varies so wildly, it alk comes down entirely to how well the players utilize or counter it.
Squints aren't worthless against ships. They're no optimal. But with what we have right now I can build a strong Imperial set of squadrons that I can't see the rebels taking on while running an effective ship list. And because even Tie Interceptors are very efficient anti ship dice(11 points for 1 is still good) the end result is a huge firepower advantage for the imperials after they clean up the Rebel ships.)
The big advantage is that tie fighters are an 8 point tie up. The cheapest tie up the rebels have is the A-Wing at 11. And getting more than 4 A-Wings is prohibitively expensive.
So while I can run 4 ties to tie someone up for 32 points I can only run 3 A-Wings for the same. Meanwhile the rest of the squadrons I run are probably a couple X-Wings escorting slow moving easily intercepted bombers. None of which can handle Soontir and two Advanceds deapite generally costing about the same.
The rebels pay too much for Bomber while not having nearly the effective anti-Fighter firepower. They need squadron commands to survive where imperials don't. The Imperials make up for it with built in damage effects, enhanced range, more speed, and incredibly cost efficient tie ups.
Lastly Player Skill is not a way to claim mitigation of cost inefficiency. The player with higher skill wins more. But they'd win more and harder playing more efficient ships too. Playet skill does not offset an imbalance in the game. Balance is what makes it so the better player wins. Skill and situation are not equalizers.
Edited by Aminar