Sure, I'll avoid numbers and explain it to you in simple terms. But before that I want you to forget how the previous upgrade works because this update is completely different. When I made the guide I had 2 purpose in my mind. 1. To help players reach the maximum stats they can achieve with the minimum amount so that they can get max payout from the parties to make future upgrades easier. 2. To make players more into future focused at the same time and not get stuck just because they want the maximum stats. I'll explain you with an example. A max t8 costs around 1.1t and gives around 5.2mcs stats. (Approx) Whereas a base t9 costing something around 5.6t gives 5.9mcs stats. (Approx) Comparing both you will find that a maxed t8 is more profitable in terms of both cash and stats. But that doesn't mean we open all dorms and fill them up with t8 max because as we gon get stuck after that and can't upgrade t8 more so the next choice would be t9. Therefore for players who recieve refunds like 100t+ I always recommend then to also include t9 which they can max later to achieve higher stats instead of replacing a maxed t8 with a base t9 and getting a hike of only 700kcs. A max t9 would give about 8.2mcs. Hope that clears up your doubt. If you still have any queries you can always reply me.
Great job. One thing I'd suggest you is not to upgrade your t10 any further for now. Go for filling up 60 dorms with t9 and maxing them out first. That would surely take you to 497-500mcs.