ATK is mostly determined by the number of canons, speed, and maneuverability of a unit -- although I was somewhat oblique about it at first. I practically just said 700 per laser to start. DEF is completely determined by the wiki stats. I chose to include the missiles and other projectiles as Counter-driven effects. The Counters do not reflect the weapons loadouts anymore, because I divided them by 3 or 4 Counters to simplify things as much as possible (the number of Counters used for an effect).
You will also notice the new numbering system I'm testing. It's quite simple: 1XX are for Levels 1-4. 2XX is for Levels 5 and 6. 3XX is for Levels 7 and 8. 4XX is for Levels 9 and 10. 5XX is for Levels 11 and 12. 6XX is for Spell and Trap Cards. 7XX is for Fusion Monsters. I have yet to find a use for 0XX, 8XX, and 9XX but I imagine they'll soon find uses as well.
Okay, that is what I have for now. It would be nice to have more pilots, but I guess we won't have very many well-known ones from the Empire if they keep getting shot down or taken by the Alliance. The Remnant has a lot more commanders than it does pilots, but I wouldn't know who to choose, really. Thrawn and Pellaeon are two of the best. Then there's Daala, who I don't have yet. I'm not including Vader since even though he has a reputation he was less into piloting than Force choking at the end. He was not as impressive as Thrawn, despite the mask. Caedus cannot also be said to be an 'Empire' asset, since he was Galactic Alliance, even as a Sith. Likewise, I cannot include Vestara Khai (who belonged to the Lost Tribe of the Sith, and is currently with Luke and Ben Skywalker even though she realizes she'll never be a full Jedi). I guess I will have to make an independent set for those who are neither Empire nor Alliance, strictly speaking.
I chose to make the larger, more powerful capital ships into pure support cards because their power started to get ridiculous. Even if I converted their shield and hull integrity, and sometimes their weapon emplacement numbers, into DEF and ATK on a 1:1 basis I would soon end up in the ten thousands -- so I decided to stop rather than heading into the realm of the ridiculous. Of course, even an Executor-class has its weaknesses -- but in a head-on confrontation that weakness is a Sun Crusher. Speaking of, I thought about quantifying the effect of the quantum-crystal armour that makes it indestructible (even dumping it into a black hole won't do it for sure, since the other end is a worm hole). So I just gave it a high DEF and left it at that. It's a 'secret' condition, but only its invulnerability in battle works in defense mode. I think that makes sense.