I saw a thread of the Wizards board that someone posted back in 2010 after Wizards production had just finished - I just searched for it, and couldn't find it, as a lot of the SWM stuff has been archived recently. They went through and recosted every single piece.

While it was a lot of effort, I don't think moving pieces up and down in cost is especially significant, as the best squads were based around more intangible things like movement, tempo control, and ability to kill multiple pieces quickly (to counter tempo control). Adjusting the cost of pieces slightly wouldn't have made much difference - you'd have to significantly price out the truly significant pieces like Dodonna and R2-D2 Astromech to make a significant difference. It doesn't really work to apply a point/cost formula to this game, as all the factions work a bit differently. The fact that factions have significantly under-priced pieces is what gives them their identity - for instance, the Republic had R2-D2 Astromech Droid and Panaka - both quite cheap for what they could do - and made them the movement faction. If everything got recosted, I think the game would end up kind of bland.