You have some inaccurate info. Willpower has two effects:
1. It improves the speed at which you regenerate magicka - this feature is useless to an atronach.
2. Your fatigue number is the sum of your willpower, strength, endurance and agility. Given that fatigue is normally not a problem and that willpower plays only a small part in determining fatigue, I submit that willpower is not worth the investment for fatigue.
When I play an atronach character, I totally ignore willpower.