Quick and dirty explanation: points for holding an enemy’s assets is based on your ranking relation to the owner of that asset.
example:
3 servers – Highest rank is Server A, next is Server B, lowest is Server C
Server A takes Server B tower: worth 80% of the point value
Server A takes Server C tower: worth 60% of the point value
Server B takes Server A tower: worth 110% of the point value
Server B takes Server C tower: worth 80% of the point value
Server C takes Server A tower: worth 120% of the point value
Server C takes Server B tower: worth 110% of the point value
De-incentivize picking on lower tiers and make going for the top guy more appealing point-wise.