Well first of all yes the upgrade system itself is probably 100% the same as the years before, same impact on the car just the option to choose if you want to manufacture it for both cars at the same time (overall cheaper but immediately more expensive and takes longer but shorter as both individually) or only one. Basically a good point to introduce bad upgrades where you have to evaluate the actual performance of an upgrade but nah we dont need to go depth in career mode.. So basically its 99% the same R&D as last year..
Secondly resource points are still in the game, its literally something you can upgrade/train with your facilities/HQ. What they are used for? No clue as money is the currency used for upgrades but there will obviously be something..