Now maybe a better way to look at the cost of fighters is one to one with their counterparts? Now this is not saying that Empire fighters are over/under valued, and same that the Rebel fighters are over/under valued, but just that it looks at least to me that the Empire fighters overall are not really that cheaper, yes some are cheaper compared to their counterpart, but others are more expensive.
Empire Rebels
TIE Fighter (8pts) Z-95 (7pts)
Black Squadron (9pts)
Mauler Mithel (15pts)
Valen Rudor (13pts)
Howlrunner (16pts) Lieutenant Blount (14pts)
TIE Interceptor (11pts) A-Wing (11pts)
Saber Squadron (12pts) Green Squadron (12pts)
Soontir Fel (18pts) Tycho Celchu (16pts)
Ciena Ree (17pts) Shara Bey (17pts)
TIE Bomber (9pts) Y-Wing (10pts)
Gamma Squadron (10pts) Gold Squadron (12pts)
Major Rhymer (16pts) Dutch Vander (16pts)
Captain Jonus (16pts) Nora Wexley (17pts)
TIE Advanced (12pts) X-Wing (13pts)
Tempest Squadron (13pts) Rogue Squadron (14pts)
Zertik Strom (15pts) Biggs Darklighter (19pts)
Wedge Antilles (19pts)
Darth Vader (21pts) Luke Skywalker (20pts)
TIE Defender (16pts) B-Wing (14pts)
Dagger Squadron (15pts)
Ten Numb (19pts)
Maarek Stele (21pts) Keyan Farlander (20pts)
TIE Phantom (14pts) E-Wing (15pts)
Whisper (20pts) Corran Horn (22pts)
Lambda Shuttle (15pts) VCX-100 (15pts)
Colonel Jendon (20pts) Hera Syndulla (28pts)
VT-49 (22pts) Lancer (15pts)
Morna Kee (27pts) Kesu Onyo (22pts)
JumpMaster (12pts) HWK-290 (12pts)
Dengar (20pts) Jan Ors (19pts)
Firespray (18pts) YT-1300 (13pts)
Boba Fett (26pts) Han Solo (26pts)
Aggressor (16pts) Scrrg (16pts)
IG-88 (21pts) Nym (21pts)
YV-666 (15pts) YT-2400 (16pts)
Bossk (23pts) Dash Rendar (24pts)