Here is the cost calculation for the 1942.2 modified cost of units and SBR:
Fg cost 6 IPCs and StB 11 IPCs with damage D6+2:
OOB 1942.2: 1 StB doing SBR without interceptor
5/6 StB survived * 3.5 IPCs = 2.9 IPCs
1/6 StB killed *12 IPCs = -2 IPCs
Sum: 2.9 - 2 = +.9 IPC damage/StB
1942.2: 1 StB doing SBR without interceptor with increase damage and reduced StB cost
5/6 StB survived * 5.5 IPCs = 4.583 IPCs
1/6 StB killed *11 IPCs = -1.833 IPCs
Sum: 4.583 - 1.833 = +2.75 IPCs damage/StB
1942.2: 1 StB A1 first strike against 1 intercepting Fg D2
StB roll (D6)/Fg roll / AAA roll
161= 6/216 1 StB killed by AAA vs 1 Fg killed: 3%
165= 30/216 no casualty vs 1 Fg killed: 14%
526= 60/216 StB killed by Fg: 28%
541= 20/216 StB killed by AAA: 9%
545= 100/216 both survived: 46%
Results with :
60% * ((1+2) + (6+2) IPCs)/2= +5.5 IPCs) = 3.3 IPCs
17% killing Fg *+6 IPC = + 1 IPC
40% StB killed *-11 IPCs = - 4.4 IPCs
Sum: 4.3 - 4.4 = -.1 IPC damage/StB
G1940: 1 StB doing SBR without interceptor
5/6 StB survived * 5.5 IPCs = 4.583 IPCs
1/6 StB killed *11 IPCs = -1.833 IPCs
Sum: 4.583 - 1.833 = +2.75 IPCs damage/StB
G1940: 1 StB A1 against 1 Fg D1
StB roll / Fg roll / AAA roll
116= 6/216 1 StB killed by Fg vs 1 Fg killed: 2.8%
151= 5/216 1 StB killed by AAA vs 1 Fg killed: 2.3%
155= 25/216 no casualty vs 1 Fg killed: 11.6%
516= 30/216 StB killed by Fg: 13.9%
551= 25/216 StB killed by AAA: 11.6%
555= 125/216 both survived: 57.8%
Results:
57.8% * ((1+2)+ (6+2) IPCs)/2= +5.5 IPCs) = 3.179 IPCs
16.7% killing Fg *+6 IPCs = + 1 IPC
30.6% StB killed *-11 IPCs = - 3.366 IPCs
Sum: 4.179 - 3.366 = + 0.813 IPC damage/StB
For comparison with OOB G40:
OOB G1940: 1 StB doing SBR without interceptor
5/6 StB survived * 5.5 IPCs = 4.583 IPCs
1/6 StB killed *12 IPCs = -2 IPCs
Sum: 4.583 - 2 = +2.583 IPCs damage/StB
OOB G1940: 1 StB A1 vs 1 Fg D1
StB roll /Fg roll / AAA roll
116= 6/216 1 StB killed by Fg vs 1 Fg killed: 2.8%
151= 5/216 1 StB killed by AAA vs 1 Fg killed: 2.3%
155= 25/216 no casualty vs 1 Fg killed: 11.6%
516= 30/216 StB killed by Fg: 13.9%
551= 25/216 StB killed by AAA: 11.6%
555= 125/216 both survived: 57.8%
Results:
69.4% * ((1+2) +(6+2) IPCs)/2= + 5.5 IPCs) = 3.817 IPCs
16.67% killing Fg *+10 IPCs = + 1.667 IPC
30.6% StB killed *-12 IPCs = - 3.672 IPCs
Sum: 5.484 - 3.672 = + 1.812 IPCs damage/StB
OOB 1942.2: 1 StB & 1 Fg A1 first strike doing SBR against 2 intercepting Fgs D2
StB+Fg rolls/interceptors Fgs roll/ AAA roll = odds casualties
1/3636/361/6 = 36/7776 1 StB killed by AAA vs 2 Fgs : .5%
1/3636/365/6 = 180/7776 no casualty vs 2 Fgs : 2.3%
10/3612/361/6 = 120/7776 1 Fg and 1 StB killed by AAA vs 1 Fg : 1.5%
10/3612/365/6 = 600/7776 1 Fg vs 1 Fg : 7.7%
10/3624/361/6= 240/7776 1 StB killed by AAA vs 1 Fg : 3.1%
10/3624/365/6 = 1200/7776 no casualty vs 1 Fg : 15.4%
25/364/366/6 = 600/7776 1 Fg and 1 StB killed by Fg vs no casualty : 7.7%
25/3616/361/6 = 400/7776 1 Fg and 1 StB killed by AAA vs no casualty : 5.2%
25/3616/365/6 = 2000/7776 1 Fg vs no casualty : 25.7%
25/3616/361/6 = 400/7776 1 StB killed by AAA vs no casualty : 5.2%
25/3616/365/6 = 2000/7776 no casualty at all : 25.7%
Results:
Bombard on IC: 76.8% * ((1+6 IPCs)/2= +3.5 IPCs) = 2.688 IPCs
Killing 2 Fgs: 2.8%+20 IPCs = + 0.56 IPC
Killing 1 Fg: 27.7% +10 IPCs = + 2.77 IPCs
Fg killed: 33.4%-10 IPCs = - 3.34 IPCs
StB killed: 8.8%-12 IPCs = - 1.056 IPCs
StB & Fg killed: 14.4%*-22 IPCs = - 3.168 IPCs
Sum: 6.018 - 7.564 = - 1.546 IPCs damage/StB
OOB G1940: 1 StB & 1 Fg A1 doing SBR against 2 intercepting Fgs D1
StB+Fg rolls / interceptors Fgs roll / AAA roll = odds casualties
1/361/366/6 = 6/7776 1 Fg and 1 StB killed by Fg vs 2 Fgs : .1%
1/3610/361/6 = 10/7776 1 Fg and 1 StB killed by AAA vs 2 Fgs : .1%
1/3610/365/6 = 50/7776 1 Fg vs 2 Fgs : .6%
1/3625/361/6 = 25/7776 1 StB killed by AAA vs 2 Fgs : .3%
1/3625/365/6 =125/7776 no casualty vs 2 Fgs : 1.6%
10/361/366/6 = 60/7776 1 Fg and 1 StB killed by Fg vs 1 Fg : .8%
10/3610/361/6= 100/7776 1 Fg and 1 StB killed by AAA vs 1 Fg : 1.3%
10/3610/365/6 = 500/7776 1 Fg vs 1 Fg : 6.4%
10/3625/361/6 = 250/7776 1 StB killed by AAA vs 1 Fg : 3.2%
10/3625/365/6 = 1250/7776 no casualty vs 1 Fg : 16.1%
25/361/366/6 = 150/7776 1 Fg and 1 StB killed by Fg vs no casualty : 1.9%
25/3610/361/6 = 250/7776 1 Fg and 1 StB killed by AAA vs no casualty : 3.2%
25/3610/365/6 = 1250/7776 1 Fg vs no casualty : 16.1%
25/3625/361/6 = 625/7776 1 StB killed by AAA vs no casualty : 8.1%
25/3625/365/6 = 3125/7776 no casualty at all : 40.2%
Results:
Bombard on IC: 81% * ((1+2) +(6+2) IPCs)/2= +5.5 IPCs) = 4.455 IPCs
Killing 2 Fgs: 2.7%+20 IPCs = + 0.54 IPC
Killing 1 Fg: 27.8% +10 IPCs = + 2.78 IPCs
Fg killed: 23.1%-10 IPCs = - 2.31 IPCs
StB killed: 11.6%-12 IPCs = - 1.392 IPCs
StB & Fg killed: 7.4%*-22 IPCs = - 1.628 IPCs
Sum: 7.775 - 5.33 = + 2.445 IPCs damage/StB
So, compared to 1942.2 in a net results, each SBR round on 1:1 StB & Fg vs 2 Fgs interceptors, each SBR round in G40 is + 3.991 IPC / StB, a better 4 IPCs of damage on average!
1942.2: 1 StB & 1 Fg A1 first strike doing SBR against 2 intercepting Fgs D2
Results if Fg cost 6 IPCs and StB 11 IPCs + damage 1D6+2:
Bombard on IC: 76.8% * ((1+2)+(6+2) IPCs)/2= +5.5 IPCs) = 4.224 IPCs
Killing 2 Fgs: 2.8%+12 IPCs = + 0.336 IPC
Killing 1 Fg: 27.7% +6 IPCs = + 1.662 IPCs
Fg killed: 33.4%-6 IPCs = - 2.004 IPCs
StB killed: 8.8%-11 IPCs = - 0.968 IPCs
StB & Fg killed: 14.4%*-17 IPCs = - 2.448 IPCs
Sum: 6.222 - 5.42 = + 0.802 IPCs damage/StB.
It is not as powerful as G40 SBR (+ 2.445 IPCs/StB), but what it is showed here is that A1 First strike StB C11, doing D6+2 damage on IC, with 1 Fg C6 escorting against 2 Fg D2C6 is as near as possible of a statistical balance for both attacker and defender.
So keeping this ratio (such as 2 StBs+ 2 Fgs against 4 Fgs, etc.), will give on both sides an even chance of doing damage to the enemy.
OOB G1940: 1 StB A1 doing SBR against 2 intercepting Fgs D1
StB roll / interceptors Fgs roll / AAA roll = odds casualties
1/611/366/6= 66/1296 1 StB killed by Fgs vs 1 Fg : 5.09%
1/625/361/6 = 25/1296 1 StB killed by AAA vs 1 Fg : 1.93%
1/625/365/6 = 125/1296 no casualty vs 1 Fg : 9.65%
5/611/366/6 = 330/1296 1 StB killed by Fgs vs no casualty : 25.46%
5/625/361/6 = 125/1296 1 StB killed by AAA vs no casualty : 9.65%
5/625/365/6 = 625/1296 no casualty at all : 48.22%
Results:
Bombard on IC: 57.87% * ((1+2) +(6+2) IPCs)/2= +5.5 IPCs) = 3.183 IPCs
Killing 1 Fg: 16.67% +10 IPCs = + 1.667 IPCs
StB killed: 42.13%-12 IPCs = - 5.056 IPCs
Sum: 4.85 - 5.056 = - 0.206 IPCs damage/StB
Fg cost 8 IPCs and StB 10 IPCs with damage D6+2:
OOB 1942.2: 1 StB doing SBR without interceptor
5/6 StB survived * 3.5 IPCs = 2.9 IPCs
1/6 StB killed *12 IPCs = -2 IPCs
Sum: 2.9 - 2 = +.9 IPC damage/StB
1942.2 HR_SBR : 1 StB doing SBR without interceptor with increase damage and reduced StB cost
5/6 StB survived * 5.5 IPCs = 4.583 IPCs
1/6 StB killed *10 IPCs = -1.667 IPCs
Sum: 4.583 - 1.667 = +2.916 IPCs damage/StB
1942.2 HR: 1 StB A1 against 1 intercepting Fg D2, Cost 8 IPCs
StB roll /Fg roll / AAA roll
126= 12/216 1 StB killed by Fg vs 1 Fg killed: 5.56%
141= 4/216 1 StB killed by AAA vs 1 Fg killed: 1.85%
145= 20/216 no casualty vs 1 Fg killed: 9.26%
526= 60/216 StB killed by Fg: 27.78%
541= 20/216 StB killed by AAA: 9.26%
545= 100/216 both survived: 46.30%
Results:
Bombing: 120/216= 55.56% * ((1+2) +(6+2) IPCs)/2= + 5.5 IPCs) = + 3.056 IPCs
36/216= 16.67% killing Fg *+8 IPCs = + 1.334 IPC
96/216= 44.44% StB killed *-10 IPCs = - 4.444 IPCs
Sum: 4.39 - 4.444 = - 0.054 IPCs damage/StB
1942.2_HR: 1 StB A1 & 1 Fg A2 doing SBR against 2 intercepting Fgs D2
StB+Fg rolls / interceptors Fgs roll / AAA roll = odds casualties
2/364/366/6 = 48/7776 1 Fg and 1 StB killed by Fg vs 2 Fgs : .62%
2/3616/361/6 = 32/7776 1 Fg and 1 StB killed by AAA vs 2 Fgs : .41%
2/3616/365/6 = 160/7776 1 Fg vs 2 Fgs : 2.06%
2/3616/361/6 = 32/7776 1 StB killed by AAA vs 2 Fgs : .41%
2/3616/365/6 = 160/7776 no casualty vs 2 Fgs : 2.06%
14/364/366/6 = 336/7776 1 Fg and 1 StB killed by Fg vs 1 Fg : 4.32%
14/3616/361/6= 224/7776 1 Fg and 1 StB killed by AAA vs 1 Fg : 2.88%
14/3616/365/6 = 1120/7776 1 Fg vs 1 Fg : 14.4%
14/3616/361/6 = 224/7776 1 StB killed by AAA vs 1 Fg : 2.88%
14/3616/365/6 = 1120/7776 no casualty vs 1 Fg : 14.4%
20/361/366/6 = 120/7776 1 Fg and 1 StB killed by Fg vs no casualty : 1.54%
20/3610/361/6 = 200/7776 1 Fg and 1 StB killed by AAA vs no casualty : 2.57%
20/3610/365/6 = 1000/7776 1 Fg vs no casualty : 12.86%
20/3625/361/6 = 500/7776 1 StB killed by AAA vs no casualty : 6.43%
20/3625/365/6 = 2500/7776 no casualty at all : 32.15%
Results:
Bombard on IC: 6060/7776= 77.93% * ((1+2) +(6+2) IPCs)/2= +5.5 IPCs) = + 4.286 IPCs
Killing 2 Fgs: 432/7776= 5.56%+16 IPCs = + 0.889 IPC
Killing 1 Fg: 3024/7776= 38.89% +8 IPCs = + 3.111 IPCs
Fg killed: 2280/7776= 29.32%-8 IPCs = - 2.346 IPCs
StB killed: 756/7776= 9.72%-10 IPCs = - 0.972 IPCs
StB & Fg killed: 960/7776= 12.35%*-18 IPCs = - 2.222 IPCs
Sum: 8.286 - 5.540 = + 2.746 IPCs damage/StB
1942.2_HR: 1 StB A1 doing SBR against 2 intercepting Fgs D2, damage 1D6+2
StB roll / interceptors Fgs roll / AAA roll = odds casualties
1/620/366/6= 120/1296 1 StB killed by Fgs vs 1 Fg : 5.09%
1/616/361/6 = 16/1296 1 StB killed by AAA vs 1 Fg : 1.93%
1/616/365/6 = 80/1296 no casualty vs 1 Fg : 9.65%
5/620/366/6 = 600/1296 1 StB killed by Fgs vs no casualty : 25.46%
5/616/361/6 = 80/1296 1 StB killed by AAA vs no casualty : 9.65%
5/616/365/6 = 400/1296 no casualty at all : 48.22%
Results:
Bombard on IC: 480/1296= 37.04% * ((1+2) +(6+2) IPCs)/2= +5.5 IPCs) = + 2.037 IPCs
Killing 1 Fg: 216/1296= 16.67% +8 IPCs = + 1.334 IPCs
StB killed: 816/1296= 62.96%-10 IPCs = - 6.296 IPCs
Sum: 3.371 - 6.296 = - 2.925 IPCs damage/StB
1942.2 SBR HR: 2 StBs A1 regular cost 10 IPCs doing SBR against 2 intercepting Fgs D2 Cost 8 IPCs, damage: 1D6+2
StBs rolls/interceptors Fgs roll/ AAA roll = odds casualties
1/364/3636/36 = 144/46656 2 StBs killed by Fg vs 2 Fgs: 0.309%
1/3616/366/36 = 96/46656 1 StB killed by Fg and 1 StB killed by AAA vs 2 Fgs : 0.206%
1/3616/3630/36 = 480/46656 1 StB killed by Fg vs 2 Fgs : 1.029%
1/3616/361/36 = 16/46656 2 StBs killed by AAA vs 2 Fgs : 0.034%
1/3616/3610/36 = 160/46656 1 StB killed by AAA vs 2 Fgs : 0.343%
1/3616/3625/36 = 400/46656 no casualty vs 2 Fgs : 0.857%
10/364/3636/36 = 1440/46656 2 StBs killed by Fg vs 1 Fg: 3.086%
10/3616/366/36 = 960/46656 1 StB killed by Fg and 1 StB killed by AAA vs 1 Fg : 2.058%
10/3616/3630/36 = 4800/46656 1 StB killed by Fg vs 1 Fg : 10.288%
10/3616/361/36= 160/46656 2 StBs killed by AAA vs 1 Fg : 0.343%
10/3616/3610/36= 1600/46656 1 StB killed by AAA vs 1 Fg : 3.429%
10/3616/3625/36 = 4000/46656 no casualty vs 1 Fg : 8.573%
25/364/3636/36 = 3600/46656 2 StBs killed by Fg vs no casualty : 7.716%
25/3616/366/36 = 2400/46656 1 StB killed by Fg and 1 StB killed by AAA vs no casualty : 5.144%
25/3616/3630/36 = 12000/46656 1 StBs killed by Fg vs no casualty : 25.72%
25/3616/361/36 = 400/46656 2 StBs killed by AAA vs no casualty : 0.857%
25/3616/3610/36 = 4000/46656 1 StB killed by AAA vs no casualty : 8.573%
25/3616/3625/36 = 10000/46656 no casualty at all : 21.433%
Results:
2x Bombard on IC: 14400/46656= 30.864% * ((6+16) IPCs)/2= +11 IPCs) = + 3.395 IPCs
1x Bombard on IC: 23040/46656= 49.383% * ((3+8) IPCs)/2= +5.5 IPCs) = +2.716 IPCs
Killing 2 Fgs: 1296/46656= 2.778%+16 IPCs = + 0.444 IPC
Killing 1 Fg: 12960/46656= 27.778% +8 IPCs = + 2.222 IPCs
2 StBs killed: 9216/46656= 19.753%-20 IPCs = - 3.951 IPCs
1 StB killed: 23040/46656= 49.383%-10 IPCs = - 4.938 IPCs
Sum: +8.777 - 8.889 = -0.112 IPCs damage/SBR run
1942.2 SBR HR: 2 StBs A1 regular Cost 10 doing SBR against 1 intercepting Fgs D2 Cost 8
Damage 1D6+2
StBs rolls/interceptors Fgs roll/ AAA roll = odds casualties
11/362/66/36 = 132/7776 1 StB killed by Fg and 1 StB killed by AAA vs 1 Fg
11/362/630/36 = 660/7776 1 StB killed by Fg vs 1 Fg
11/364/61/36 = 44/7776 2 StBs killed by AAA vs 1 Fg
11/364/610/36 = 440/7776 1 StB killed by AAA vs 1 Fg
11/364/625/36 = 1100/7776 no casualty vs 1 Fg
25/362/66/36 = 300/7776 1 StB killed by Fg and 1 StB killed by AAA vs no casualty
25/362/630/36 = 1500/7776 1 StBs killed by Fg vs no casualty
25/364/61/36 = 100/7776 2 StBs killed by AAA vs no casualty
25/364/610/36 = 1000/7776 1 StB killed by AAA vs no casualty
25/364/625/36 = 2500/7776 no casualty at all
Results:
2x Bombard on IC: 3600/7776= 46.296% * ((6+16) IPCs)/2= +11 IPCs) = + 5.093 IPCs
1x Bombard on IC: 3600/7776= 49.296% * ((3+8) IPCs)/2= +5.5 IPCs) = + 2.546 IPCs
Killing 1 Fg: 2332/7776= 29.999% +8 IPCs = + 2.400 IPCs
2 StBs killed: 576/7776= 7.407%-20 IPCs = - 1.481 IPCs
1 StB killed: 3600/7776= 46.296%*-10 IPCs = - 4.630 IPCs
Sum: +10.039 - 6.111 = + 3.928 IPCs damage/SBR run
1942.2_HR: 1 StB A1 & 1 Fg A2 doing SBR against 1 intercepting Fgs D2
StB+Fg rolls / interceptors Fgs roll / AAA roll = odds casualties
16/362/61/6 = 32/1296 1 Fg and 1 StB killed by AAA vs 1 Fg
16/362/65/6 = 160/1296 1 Fg vs 1 Fg
16/364/61/6 = 64/1296 1 StB killed by AAA vs 1 Fg
16/364/65/6 = 320/1296 no casualty vs 1 Fg
20/362/61/6 = 40/1296 1 Fg and 1 StB killed by AAA vs no casualty
20/362/65/6 = 200/1296 1 Fg vs no casualty
20/364/61/6 = 80/1296 1 StB killed by AAA vs no casualty
20/364/65/6 = 400/1296 no casualty at all
Results:
Bombard on IC: 1080/1296= 83.333% * ((1+2) +(6+2) IPCs)/2= +5.5 IPCs) = + 4.583 IPCs
Killing 1 Fg: 576/1296= 44.44% +8 IPCs = +3.556 IPCs
Fg killed: 432/1296= 33.333%-8 IPCs = -2.667 IPCs
StB killed: 216/1296= 1.667%-10 IPCs = -1.667 IPCs
StB & Fg killed: 72/1296= 5.556%-18 IPCs = -1.000 IPCs
Sum: 8.139 - 5.334 = + 2.805 IPCs damage/StB