instead of maxing the shoulder tackle i'd shove some more points into hyper armor and the strength buff (gives a load of defense/some strength and a load of strength) + get the additional passive for dash to dash
it gives you a 4th strike which helps (at least me) to procceed into the next combo+gives some "nearly free" additional dmg
but thats just a matter of taste =D
edit.
+in my eyes one inch punch cancel + low kick cancel are worth the SP
low kick cancel works for lowkick as well as bone crusher
and one inch cancel ? its nice to cancel such a nice dmg move into your combos =D