Upgrades do no get into reclaim.
Example:
Sera SACU mass cost: 2.05k
Overcharge (right arm) mass cost: 4.5k
Personal Shield Generator (back) mass cost: 1.2k
Nano-Repair System (left arm) mass cost: 2.5k
Total mass cost: 10.2
Reclaim: 1.661k or 16.3% of the total
Meaning that if the offense fails, your opponent won't get much mass our of your attack and you are not afraid to send an SACUs army to die. March, drop or teleport, your opponent will suffer.