Actually, these are the correct answers to your specific question about Fuel Refinery:
(...)
"Refinery = fuel tanks (basically no actual impact on gameplay though)" - disagree if fuel bunkers stay down longer; see above quotes (and that's a first for Lusche, maybe baby distracted - and that's allowed
)
Edited portions of quotes
Oh, I made quite some errors before, so that would not be a first at all.... but this ain't one of them

Neither I was distracted, nor did I ive any wrong information. In fact, I chose my words very carefully: "basically no actual impact on gameplay though".
And that's exactly what it means: Not that nothing happens - but the
actual impact on gameplay of someone bombing the refinery is absolutely negigible.
Fuel almost never gets porked on fields (for good reasons), that's why your bombs are wasted on the refinery if you are only loocking to have an effect on your enemies. In that case, go bomb something else.