So with the dual (sided) Upgrade mechanic (mostly) spoiled, there's two cards that seem like obvous additions: Angle Deflector shields (Front)/(Rear), and Lock S-Foils (Open)/(Closed).
I'm fairly certian that the only ship we've seen CLOSE Sfoils in combat on screen is Poe, going through a tiny gap, though the same tactic should apply to any small base Sfoil craft. However, it isnt the combat norm- either the SFoil (Open) is very powerful, or Sfoils (Closed) disables or weakens attacks- I know in legends that "snap shot with Sfoils closed" is considered high praise.
Sfoils (Closed) 2 points (Title-Xwing only)
When you perform a green maneuver, you may reroll a single Asteroid, Debris, or Mine damage die. Reduce your primary attack to 1.
Sfoils (Open) 2 points (Title-Xwing only)
When you perform a white or red maneuver, you may reroll a single attack die each round.