Counterforce is useless unless you are doing a first strike of course. So a retaliation strike will be almost entirely
counter value. A first strike will still probably lean towards countervalue but will have some counterforce aspect.
I'd say it a 50/50 thing, though the countervalue targets were the targets that would give the most "prestige" and thus a higher priority into making the destruction total(bigger bomb) whilst the counterforce ones needed to be precise(smaller bombs).
i think the general idea was that the enemy ability to strike back was not going to be prevented anyway, therefor countervalue was always a big part of any attack, wether first trike or retaliation.