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Pretty much everyone you speak to in the game these days agrees fortifications are completely overcosted and end up giving you a massive disadvantage if you take them, even when taking their LoS blocking nature into account when looking at things such as bastions.
The problem the new rules have given GW is that every vehicle and monster now has to pay appropriate points for its Toughness, Wounds and Save, so no more incredibly cheap Rhinos, drop pods or Wartrukks. Of course, fortifications need to apply to the same mechanic. This issue here being that they are not given a steep enough discount for their lack of mobility. Something a rhino can do after dropping its troops off is that it can charge opponents and lock units up to prevent them shooting, it has the durability to weather this and carry on doing this unless foccussed upon. It can also carry its unit somewhere else once they have finished their job... Something that is very important in the ever increasing mission conciousness that is 8th. It is a mobile LoS and charge blocker and can also move to score on objectives.
So whilst drastically equalizing the game overall with 8th, the problem GW has created for itself is that they cannot price a bunker with T9, W20, Sv3+ any lower than 100pts, Because then it wouldn't scale properly compared to other durability in the game. So without reducing the points of fortifications, what can be done? The following are three suggestions to work together to make fortifications worth their points:

1) Take away the only 1 unit embarked rule. You are already paying for these slots and are unable to use them the majority of the time which is compounded by the fact that these slots are the primary and often ONLY reason you bought the fortification in the first place. Yes it would mean 3 full AM heavy weapon squads or 2 Havoc/Devestator squads can then use it and use the firpoint slots in a bastion... But that's the whole point of investing in fortifications in the first place and makes logical sense with what a commander would do. It also doesn't break the game - you are already paying for these squads and their weapons, then in some/most cases doubling their cost for the protection of the fortification- even when counting allowing as many different units that will fit in.

2) Increase the BS of them all to 4+. We all know why they changed it to 5+ overall in the 1st place - because of the old Vinicare ignore cover/Double shot Dark Reaper Exarch of 7th. But this could have been prevented without making the guns worthless. The points cost of the guns all look in line with what they would cost for BS4+ armies anyway. At half hitpoints the BS degrades to 5+ if needs be. This will also prevent the case of the Plasma Oblitorator hurting itself half as often as it hits (not just hurts) an opponent. Yes Orks then have access to bs4+ shooting, but all their grot based units such as Kans and Grot tanks already do (and Orks could really do with it). Currently the compulsory 32points spent on HBs for a bastion for the 40pts spent on the Plasma Oblitorator for the
Plasma Oblitorator (ironically) feels like a tax on a unit that is already paying a large tax with its immobility. At bs4+ it would no longer feel this way.

3) Allow buffs to affect units inside of fortifications as long as the character providing the buff is in the fortification with them. So a SM Leiutenant inside a Bastion will still allow the wound rerolls of Devestators inside it too or a AM Company Commander can give orders to other units that share his bastion. Because let's face it... this makes complete sense. And again, you are already paying for the Character, the unit and the protection of the fortification so this will not break the game.

2 5 man devestator squads with Lascannons, a Primaris Lieutenant with a Bolt Rifle, and a Bastion with 4 HBs gives an immobile vehicle with 6 bs3+ and 2 bs2+ Lascannons, and a Bolt Rifle, all rerolling 1s to wound, and 4 bs4+ HBs (not rerolling 1s to wound). Would you consider that under-costed for 596pts? Especially considering it cannot do anything the earlier mentioned Rhino can do.

I believe these 3 things combined will make people think again about whether or not to include fortifications. Your thoughts?

I'd be a little concerned that it would allow gunline armies to gunline even harder and become less interactive. A bunch of devastators with their various rerolls inside one or more fortifications, for instance. I probably wouldn't consider it overpowered at 596 points, but I probably wouldn't consider it a bad deal either. Throw a basic guardsman screen around that puppy, and your opponent basically won't be able to interact with the important elements of a gunline until they've wasted shots killing the thing they're hiding in/behind.

That said, this might work. I'd be willing to playtest it.