I've never attacked a player before, and c3 countries at low levels almost never attack back. But, I will say that destroying the air force units is worth a few points.
As you know, you have to reduce a country's defense to zero to win the war. If you leave it's military units alone, you will get them when you win. But that comes at another price - you had to destroy something else for those points. Probably, you had to destroy more corporations, or kill more civilians.
In my opinion, destroying all fortifications is costly, but it's worth doing so you don't have to kill half the population, or all the factories, etc..
It depends on what you plan to do once you win. If you want to keep the country, or if you're after the population, then it makes sense to do as little damage to the civilian population as you can. If you're just after resources, then bomb all the cities.
I've always attacked the airports defenses first, then destroyed the airports. After doing that, I've experience almost no losses destroying the air force units themselves. And the first few are worth some points. But knocking out the defenses around airports can be quite costly.