The x-wing was developed as a replacement for the z-95 headhunter, and was marketed similarly to the BTL Y-wing, a fighter mainly for the planetary defense forces of the galaxy. Incom did approach the Empire to sell the X-wing as a space superiority fighter, but the Empire wasn't interested due to its fighter doctrine. After the Empire suspected Incom of having Alliance sympathies it moved to nationalize the company. The X-wing engineering team, took all the X-wing prototypes and defected to the Alliance. Incom still made several products for the Empire after being nationalized, such as the Y-85 AT-AT barge for larger ships, and the Theta class AT-AT barge for smaller ships like the Strike class cruiser.
Y-85 Barge
Theta class barge:
