Tactical bombers can scramble. You’re mistaken.
But you are right, they cannot intercept (meaning throwing 1’s at bombers and escorts in SBRs).
They throw a 4 on attack, that’s the main draw, sure, but the also throwing a 3 on defense is the kicker. In the situation of the Germans marching to moscow with the Italians making airstrips for them each turn, the Russians could potentially gleefully counterattack 10 strat bombers sitting there on top of the German stack. 10 tac bombers, however… that’s a bit more of a beastly thing to consider.
They can also bomb air bases and naval bases. You need two to have the same kind of security that you’d get with a strat bomber doing it, meaning twice as many chances to lose a plane, but it’s a very useful option to have at your disposal.
I am very happy with tac bombers. Price per performance, I think they are an excellent addition to the game.
Saying that, I voted for mechanized infantry. But this is a silly poll anyway, to try and compare the two.