Imports are generaly "PreCompiled", this dosent mean that thay always are, but the fact that they can be is the main difference.
This means for example, as you said the import cannot know of any of the Globals in your main program. (Because they are already compiled ;).
Or they can have super/superstrict in them, (Cos..... etc), and it was the first command in that compile
Includes on the other hand is just the same as "Cut and paste", so you cannot have super/superstrict in them, and they know of globals in your main program, cos they are in your main program.
This means for example, as you said the import cannot know of any of the Globals in your main program. (Because they are already compiled ;).
Or they can have super/superstrict in them, (Cos..... etc), and it was the first command in that compile
Includes on the other hand is just the same as "Cut and paste", so you cannot have super/superstrict in them, and they know of globals in your main program, cos they are in your main program.