Uh, I'm seeing a couple of things that are blatantly incorrect being thrown around. I know these are minor quibbles, but you really should fact check before posting an argument.
No rebel ship can equipped boosted comms flight controller and hanger bays. But the vsd and isd can.
Boosted Comms and Expanded Hangars are both offensive retrofits. The only ship in the game that can equip both of them is the ISD-1, which comes at the pretty heavy opportunity cost of not being able to equip any defensive retrofits, which makes it much less durable than other large ships. And, you know, pretty heavily outclassed in the firepower department by the VSD-2 at anything other than close range, and only slightly better than a VSD-1 in those cases.
... Unless you were referring to some other card as hanger bays, but I'll admit I have no idea what that could be.
B-Wings also beat the X-Wing in efficiency as well. This is of little surprise as they are a more dedicated craft but, for only one extra point, gain an extra hull point and have a much more devastating anti-ship armament. Three blue anti-squadron dice means that they aren't helpless against fighters either, unlike a TIE Bomber.
Uhh... B-wings do not have an extra hull point over the X-wing. Y-wings do, but they're also heavy ships with only two anti-squadron dice. Which is better than the Tie Bomber, but only in that they average 1 damage/round instead of only usually doing one damage a round.
B-wing vs. X-wing
X-wing has one more blue dice as anti-squadron armament (Noticable advantage for the X-wing)
B-wing has blue-black battery instead of red (Advantage: B-wing by a long shot)
X-wings have a higher speed (Speed 2 is so slow it's painful if you're not really good at dictating the engagement)
X-wings have the escort keyword. This wasn't a huge advantage in the Wave 1 metagame because most rebel fighters are pretty durable (And most of the aces you wanted to protect were in X-wings), but in wave 2, with HWKs providing Intel or Jan Ors force multiplying? Escort suddenly seems pretty good (Advantage: X-wing)
Edited by Squark