Some decent suggestions.

I think a limit on number of attacks (I think it was 3 for Clash of Clans) each day, and number of times an account can be attacked, would be fairer and keep people playing the game. The ability for the top squads to programmatically raid everyone constantly is a bit of a bummer and I can see people dropping out fast, or not signing up if this doesn't get changed.

I'm also not a fan of Gifting other accounts and think this will just lead to a referral army of alts feeding other accounts.

Clash of Clans and Boom Beach are good models to work from.