So I finally decided to give it a shot, and this is what I came up with that seems to give a slight advantage to a single PC pilot in an X-Wing vs a similarly matched Storm Trooper in a Tie Fighter.

I adapted this from Chapter 8 of the Castle Keeper's Guide and used the "ACR" (p 177, 2nd printing) to reflect general maneuverability/capability of the ship.

The Characters:

Storm Trooper
HD: 3
Saves: P

Pilot
LVL: 3
Atts: normal (+0)

The Vessels:

Tie Fighter
AC: 14
ACR: 5
HULL HD: 5
DMG: 1d6 x 2

X-wing
AC: 12
ACR: 7
HULL HD: 5
DMG: 1d6 x 4


Final Stats:

Storm Trooper in Tie-Fighter
AC: 19 = 14 (base) + 5 (acr)
BtH: +8 = +3 (hd) + 5 (acr)
HULL HP: 26

Pilot in X-Wing
AC: 22 = 12 (base) + 7 (acr)
BtH: +10 = +3 (lvl/dex) + 7 (acr)
HULL HP: 23

And, if I understand this correctly, here is an Example Round 1:

1) Tie Fighter wins initiative

2) Tie Rolls 2d20 for each laser Attack
- rolls a 10 + 8 (BtH) = 18 - MISS
- rolls a 15 + 8 (BtH) = 23 - HIT (1d6 DMG)

2) X-Wing Rolls 4d20 for each laser Attack
- rolls a 5 + 10 (BtH) = 15 - MISS
- rolls a 10 + 10 (BtH) = 20 - HIT (1d6 DMG)
- rolls a 8 + 10 (BtH) = 18 - MISS
- rolls a 12 + 10 (BtH) = 22 - HIT (1d6 DMG)


Thoughts?

Very interresting idea
I never used this ACR rule, so I Don't know if you do well, but it's definitely nice