The points are allocated to attack, defense, construction, technology, and money! I think from level 1 to 20, you should first increase attack and defense! From level 20 to 30, increase money and construction! From level 30 to 50, increase technology, attack, and defense! Once money reaches 50 or 60, there's no need to add more! (Because 1 point in money = 1 gold) Technology up to 20 is fine! Construction up to 50 is sufficient! The rest can be balanced between attack and defense!
I fought someone who had maxed attack and defense at 20 points on BT! We're the same level, but my attack and defense were low! Only 10!! I'm blue, he's red! I had full skills! I used 10 T22s and 20 Zeus units to attack his level 20 tanks! I got wiped out!
High attack and defense are really powerful!!!!