I have mixed feelings about the scoring change.
On one hand, I typically do better in the regular season than in the playoffs, so of course, any change to lower the playoff points probably helps me.
On the other hand, you lose the balance of trying to win as many regular seasons games as possible vs trying to build a team that excels in the playoffs. Under the new scoring rules (I like A better than B), I will try even harder to focus on the regular season, since the playoffs don't really add much.
The significance of the playoffs really comes down to how it affects who advances (to round 2) and who doesn't advance. Or if it's close at the top of round2, who wins and who finishes 2nd, 3rd, etc. I like to think of the playoff bonus points as kind of a tie-breaker when all other things are equal. Yes, there is a ton of luck in the playoffs. But just as much luck as there is with the divisional alignment and how many playoff teams somebody gets (i.e., 5th most round2 wins, but only one playoff team for me & dippedncrack).
The bottom lines comes down to how much do you want the playoffs to matter? It's easy enough to calculate the playoff points vs regular season points to see what the percentage is. Answer: a little over 5% of the total points comes from playoffs. For those advancing to round 2, it works out to be about 10-11%.
Is that considered too high? I don't know. The goal when you build a sim roster is to win the World Series, isn't it? Actually, in my mind, I usually just try to win 95-100 games and hope to get lucky in the playoffs. I will probably still continue to build my teams the same way especially if the scoring for playoffs is lowered.