Strategic points are just that, strategic. They hold very little actual resource value in holding them but are usually cutoff points, connecting all your other points to your base. Unlike other games, it is an important game aspect to cut an enemy off from his resources by capturing his back points.
Upkeep is in the game to facilitate comebacks. If the losing player has a greater income he can rebuild his lost units faster. This leads to closer, more intense and fun games. It also punishes players who are winning, have greater forces but just sit back and expect the win. You should still be playing as the VPs count down.
Panther battlegroup is the best value for money in the game, hands down. However, it takes a ridiculous amount of teching to get to. Try cutting off his fuel earlier.
It's good that you're trying to get into the game with stats in mind but just to warn you, CoH has an extremely complex combat system and the stats might not make sense to you. It may be best just to play a hell of a lot of games until you get the feel of the game and look up stats for something specific, like vet bonuses or something.
If you get into an argument with me, you're wrong.