[Q]

I like the idea of intel projects working as direct fire weapons in combat with offensive and defensive (and racial characteristics) modifiers very much and I think this should be not too complicated to realize.
The idea of counter intel as a boost for the defense without 100% safety is very good too IMO. Anything than the current system in SE IV with counter intel projects that just are lost upon completion seems better to me.
I am not sure if you want intel points divided in offensive or defensive with different facilities to produce them? That IMO would be too static. I think you should be able to switch rapidly from offensive to defensive intel.
For the AI a intel project file, that defines which intel projects are used, should be created.