Okay, since nobody had an answer, I just took the 15 minutes to figure it out for myself.
The Counter-Attacks which cleanly beat Sakura’s Guard-Crush CC (obviously) end her CC, and do roughly the same damage to her as she does to the opponent. She retains 50% of the meter she had when she got hit, plus the amount she gains from getting hit. I don’t think this is worth it for Sakura against C-Groove, because half an A-Groove meter is more valuable than one C/N meter. However, against another A-Groove, I think it’s not a big loss, if any at all. Your failed chance at a CC, but your opponent loses just as much meter as you do. On top of that, Sakura builds meter extremely quickly and safely, so the advantage is yours. So, if you’re aggressive with your activations, failed attempts result in no disadvantage for you, and the chance at a landed CC makes it all worthwhile.
The Counter-Attacks which trade hits with Sakura are basically the same as the ones which cleanly beat her out. They both have the same effect, but result in a little bit more damage to the opponent. The difference is very little though.
The Counter-Attacks which cause both the opponent and Sakura to whiff are probably the worst for Sakura. Not only does the opponent avoid chip damage, but Sakura’s CC continues, forcing her to lose ALL of her meter, as opposed to just half. After the counter, Sakura probably won’t be able to catch her fleeing opponent.
The Counter-Attacks which are out-prioritized by Sakura’s Guard Crush CC are obviously beneficial to Sakura. 7500 free damage is always a good thing.
**When doing a Counter-Attack against Sakura’s Guard Crush CC, the following characters beat Sakura out cleanly:
**The following characters have Counter-Attacks which cause both Sakura’s CC AND the Counter-Attack to whiff (ie. go through each other)
**The rest of the characters have Counter-Attacks which trade hits with Sakura, ending her CC…except for…
**BLANKA!! He is the only character in the game whose counter-attack gets beaten out cleanly by Sakura’s Guard Crush CC. He’s also arguably the best character in the game, so you will likely find this useful. If he attempts to counter-attack, he just wastes a super and gets hit. If he doesn’t, he takes chip damage. In any case, like against P and K-Grooves, an activated CC results in 7500+ damage, whether you block it or not.