Re: Alliance HQ units
sorry this isnt what you asked for, but im not sure you will find what your after. because most allainces tech up to having maxinum eta visibility on incoming. then once they have that, they dont bother with the rest unless exceedingly rich. this is because unless your leaving troops at the allaince base. which gives away the base id, and from which people can work out what allaince your in. it also shows your men as not home. so someone may have a try to get your land when 90% of your allaince is offline and there will be no one to defend you. so few peopel leave men at thier hq base. making base defence pointless
anyway in addition to this, as most players dont send to the allaince id there will be even fewer people attacking an allaince hq. and fewer people still that will have any watchtowers or nests to defend the hq
or at least this was how we did things "in my day" not sure this round.
even if people did plan to develop those said items and did get attacked and some one could answer your question. the chances are that most allaince in that position probably only started tax and donations once most members were significantly teched. also once they have developed the tech to get maxinum view on incoming etas they will reduce or remove tax. SO put simply. very few alliances will have them developed yet... and even fewer will have seen them in action. and fewer still will use forums