Relationship of stock option strike price vs. share value

I recently got an offer from a company that is presumably somewhat close to an IPO. However, they refuse to share the total shares outstanding because apparently they don't disclose that information.

My question is since the SEC has rules on evaluating the strike price of stock options in place, could those be used to estimate what the shares might be worth?

I remember reading before that it used to be that stock options were priced around 10% of what investors paid for shares. However, it seems that now stock options are supposed to be priced at what they should be worth the moment you get them. That being the case, how are they preferable at all to RSUs? After all, now you're just getting to buy shares; you aren't even getting them at a discount if I understand correctly.