Points awarded (or not) are based on the difficulty of the problem and how fast you solve it (or not). There's no reason to expect that + and - values would balance out or not balance out.
tactics rating

I understand that, what I mean is that when you fail to solve it you always loose 42 points, when you succeed you can never gain that much (maybe if you move instantly), this seems hardly fair: Better would be to award the 42 points if you solve in the avarage time, if you solve faster you get more, slower less ...

not necessarily
for example, if the problem had more than 1 move, then you could get partial credit
if the problem had a very high rating and you fail it, you could still gain some points because of that problem's rating

Think of it this way. If you solve in the average time, your rating is as it should be, so no points should be awarded. So the penalty on failing might be high, but so is the award for solving!
surely someone else brought this up: it seems pretty unfair that when playing a tactics trainer problem you always put yourself in a position where there is more to loose than to win! if you solve one and fail one they dont balance out ...