Hello all! First off, long time reader - first time poster. Thanks for the clarification on all the things before.
I've researched this, however I was not able to find an answer to our specific case:
Offense was Loser and declared an upset.
Defense
(who only had a 40) knew he was going to win [lose] anyway. He played the Loser Wild in an effort to save himself.
Both players lost, so both players win. Does that mean offense establishes a colony and defense get defense rewards?
OR In the event of a tie, defense wins and therefore offense won and Defense is sent to the warp?
Edit in bold.
Solution: Once an upset has been declared, both main players must play attack cards, if possible.
Therefore in my situation, the defense should have not been able to play Loser Flare.