On defense, with VL leader or weapon:
after turn 1: (20+8)*1.4 = 39
after turn 2: 39 + (20+8)*1.4 = 78
So, on defense with very large AP boost, it makes no difference. Either 76 or 78 can be commanded turn 2 on defense or naturally go off turn 3.
On offense, with huge AP gain on attack leader and very large AP gain on attack weapon (or VL leader and huge weapon)
after turn 1: 20+10+8 = 38
after turn 2: 38+20+10+8 = 76
So, 76AR means your toon can be commanded turn 2 on offense with Huge/VL combination (if they’re not killed/neutralized/impaired/stunned/etc). 78 means you need huge/huge.
Whether or not that 2 AP difference is ‘worth it’ depends on whether you’re talking offense or defense and also on if you have an AP leader and AP weapons and a command toon in your offense. It does make a difference for some team compositions. It doesn’t in others. Throw in an 8% to all weapon or a 20% to holder weapon, and there’s another set of calculations to be considered when deciding whether it’s ‘worth it’.