1% ME per Upgrade level that means you pay 25b for the step from 2% to 3% how is that ever worth it? Especially when you compare it to minmatar outpost refining upgrades. It is not in line at all. Its a downright boring and coward change. If you want localized industry in null-sec you're going to have to do better then that.

At minimum a fully upgraded amarr outpost should have a reduction of 15% anything below that is plain pointless.

5% for 60b you don't see the problem with that? 1% per upgrade is next to no return on your investment. Also 5% will not give you an edge over importers because for T2/T3 you will still need to import materials...

Again look at the Minmatar outpost were you get 19,6% more efficient refining for 60b and then compare it to 3% you get for 60b for upgrading a amarr outpost to Tier3. You don't see an issue here?
But there is literally no point in ever upgrading an amarr outpost after this. Because an investment is only sound if you can recope it in a reasonable amount of time now do tell me how long it'll take to recope 60b with 3% material bonus.. best case you build capitals meaning you get the bonus twice once on the parts once on the ship itself. So thats 6% below what everyone else can build right? WRONG because lowsec got their new CAA. Which means the real difference shrinks to 4%..
But lets just do the math with 6% so it doesn't look like complete ****.

Lets go with Naglfar's they cost about 2b in minerals to build 6% from that is 120mil so thats 120mil "safed" per dread.
Which means you'll have to build 500 naglfars to recope your investment can you sell 500 naglfars local? nop never not a chance in hell so you'll have to move em to a lowsec system. Thats gonna again cut into your profit. Can you get the minerals for 500 dreads local? Nop not a chance again gotta import thats gonna cost you money.

You see the problem here now? Essentially there is no point in changing it to an ME bonus if its only 1% per level. Thats utterly pointless. Because hoping to hold the outpost for years its gonna take you to recope that is not realistic. How long do you think it takes to recope the cost of upgrading a minmatar outpost to Tier3? Lemme tell you 2 months or 4 titan builds to be more precise.

You name it yourself: The Minmatar Outpost provides you with ridiculously cheap minerals, and on top of that you still want an even more ridiculous reduction on manufacturing. Are you out of your mind?

And you don't need to import nearly as many items as you want to make the world believe. You have tons of moon minerals locally in your Sov 00, let alone ice and normal minerals. The only thing you absolutely need to import are moon minerals and their products that don't grow on your moons. That is all there is to import. And if you followed that lead (use your local resources, actually mine in your space instead of using outsourced Made in Bangladesh minerals, you have a very big edge over the importers.

Get your act together and start living in your space and not just cherry-pick what like to do. That is not what Sovereignty is supposed to be. All you 00 dwellers want to make it a holiday resort with massive benefits, instead of a home turf with all sorts of labor, activities and resulting benefits. This is a disgusting attitude. If people would actually do that, there would be a slight chance of actually giving the outpost a better than it currently is bonus to ME; however, as people are only after exploiting the system, giving the outpost more than 5% is absolutely wrong.