Yes. All AIP increases increase the [Total AIP] stat.
All AIP reductions increase the [AIP Reduction] stat.
[Effective AIP] is [Total AIP] - [AIP Redution].
Unless you hit the [AIP Floor], which is a percentage of [Total AIP].
Below difficulty 8, the floor is [Total AIP] /5.
Diff 8 = [Total AIP] / 4
Diff 9+ = [Total AIP] / 3
And AIP can never be lower then 10, so no popping a data center early to get an AIP of 1 anymore.
AIP was revamped back in patch 5.046.So, no, AIP reduction is never wasted. But if your AIP is already 30 below your floor, capturing a system will still leave you 10 below your floor so there are circumstances where there is no immediate gain.
D.