@Nahat Not even close. Let's say you lose vs lvl 40 and get 1500 points. That's 27K event points. Meanwhile, I can farm lvl 30 for 7K+ easy. That's usually over 50K event points. Oh, and I only need 20 dice to do it, so I'm getting over 100K for the same number of dice it takes you to get 27K, if even that. Lvl 30 is waaaaaay better for event points.
Better yet, I can farm lv 20 and get over 10k Assessment, netting 30k points. While you're paying 2x the dice and losing about 5k score and going up against a harder opponent.
Lets say you win with 3000 points on average and lose with 1500 points. You can play against level 30 two times for the same amount of dice as level 40.
1.500 X 18 = 27.000
3.000 X 7 X 2 = 42.000
You obtain more points from playing against level 30 than 40 (assuming you can´t win against level 40).