Just a few things: the "def over off" and "letting the enemy come to you" can't always be applied to all games, all characters and all playstyles, as there are characters who have very weak defenses and must rely on their offense since it is their neutral state. Being put on the defensive is a disadvantage for them. Also, not all games can afford an overly defensive playstyle. Take UMK3 for example, the attacker has a lot of mix-up options to choose from and is at an instant advantage simply for being on the offense. It's hard to be a "walled city" when your defense consists of only walls and your enemy has aircraft, grappling hooks to climb over the walls and the pressure of breaking down the walls.
Although I think that all of these apply perfectly to a game like USF4, where you can afford time to analyze your opponent and act accordingly in the following rounds/matches.
I read that a lot. It helps.