I have VIP lvl 23 (reduced food consumption 36%) and Hero lvl 58 (reduced food consumption 22/30 10.2%) . If I multiply the head count by the upkeep rate for that warrior I get the numbers given in the Palace statistics. Has the upkeep rate already been lowered by the bonuses?

So many ways to play the same game. I like to explore strategy and plan ahead rather than just knock off troops and invaders. I was just exploring the logic of allocating skill points that could be used in other ways. Looking for the best bang for the buck. 

Doing research I found it was difficult to find statistics for levels already past to verify whether my decisions were the best. I have completely reset skill sets for hero and shaman and of course crafted different sets of equipment. Then I get mad at myself for not activating the right set before I do something, LOL. All a learning process.

I agree with your evaluation of development vs boosts. It seems like it all levels out after a while. Forces Plarium to add new options to keep the players coming back