You get a total of 90 attribute points after playing through all 3 difficulty levels of the game.
1 attribute point in physique, cunning or spirit = 8
8 physique = 20hp, .4 hp regen, 3.2 Defensive ability.
8 cunning = 3.04% physical dmg, 2.88% pierce dmg, 3.2% bleed and internal trauma dmg, 3.2 offensive ability
8 spirit = 3.36% magical dmg, 3.52% magical duration dmg, 2 energy, .08 + 2% energy regen
If you were to put all 90 attribute points into one stat then it would be 720 to that stat which would equal:
Physique = 1800 hp, 36 hp regen, 288 defensive ability
Cunning = 273.6% physical dmg, 259.2% pierce dmg, 288% bleed and internal trauma dmg, 288 offensive ability
Spirit = 302.4% magical dmg, 316.8% magical duration dmg, 1440 energy, 7.2 + 180% energy regen
All this is before percentage bonuses from gear and devotions of course.
SOURCE: Grim Dawn Game Guide > Character > Character Basics > scroll down to description of 3 main stats.