Note that no points are awarded when the opponents are allied. It doesn't matter which alliance levels are granted, all that matters is whether they're allied or not.
PALCombatAggressor = 0
Points awarded for being aggressor in combat. This is a fixed amount of points. See order of battle for what it means to be an aggressor. Basically, an aggressor is a ship or planet that initiates combat.
PALAggressorPointsPer10KT = 2 PALOpponentPointsPer10KT = 2
Points awarded for every 10 KT of enemy mass encountered in combat. Aggressor and opponent can receive different amounts of points. These points are pro-rated for damage done to the enemy. When you completely destroy the enemy, you'll get the full points according to this option (plus the points from the next two options). When you damage the enemy by 40%, you'll get 40% of the points you'd get for destroying him.
PALAggressorKillPointsPer10KT = 10 PALOpponentKillPointsPer10KT = 10
Points awarded for every 10 KT of mass destroyed in combat, when you were the aggressor/opponent. When a planet was destroyed, then only the combat mass from the defense posts will affect the TAL, the base mass of 100 KT is not counted.
PALShipCapturePer10Crew = 5
Points for every 10 crew members killed on a ship captured in combat.
PALCombatBaseScaling = 50 PALCombatPlanetScaling = 80
Determines how the mass of a planet compares to the mass of a ship for the purposes of awarding points. If this option is set to 100, damaging a planet is worth the same as damaging a ship (per KT of damage). Setting it to 50, for example, means that each 10 KT of planetary damage is only worth half as many points as ship damage.
PALIncludesESB = Yes
If enabled, various bonuses (Engine-Shield bonus, Fed bonus) are included in the computation of combat points. When disabled, this uses the hull mass only.