First, the absolute value of $U$ does not tell you anything in general, since $U$ and $U+c$ are equivalent potentials, i.e. they lead to exactly the same vector field $V$, for any constant $c$. This is what one may call a gauge transformation; you may fix the constant by requiring e.g. $U=0$ at some fixed position.
Note that this all holds for a 3D vector field depending on 3D spatial coordinates. If you are considering some aditional variable, such as time, the constant $c$ can be any function of time, $c(t)$, and while you can, e.g., impose $U(\vec r_0,t)=0$ for some fixed $\vec r_0$ and all $t$, this does not in general provide any obvious intuition (AFAICT).
Next, the source-or-sink character of $\vec V$ is captured by the divergence $\vec\nabla \cdot \vec V$, which you can calculate in terms of the potentials as $\vec\nabla \cdot \vec V=\Delta U$ (note that this holds even for nonzero curl, since the divergence of a curl vanishes). Clearly, this is invariant under gauge transformations.
Thus, to evaluate the "source strength", you would have to evaluate $\Delta U$. On the other hand, you do not need to lok at the potential; you can just compute $\phi:=\vec\nabla \cdot \vec V$ (which is a scalar function) and work with that.
Incidentally, the "vorticity" of $\vec V$ is given by the curl, i.e. $\vec\nabla\times\vec V=\vec\nabla\times\vec\nabla\times A=\vec\nabla \left(\vec\nabla\cdot \vec A\right)-\Delta \vec A$.
(In your linked related question, you mention a discrete setting. I know nothing about that.)