Put it this way: as the Allies, are you more concerned about
a) 2 Inf 2 Arm that can land in Persia or Egypt next turn
b) 2 Inf 2 Arm that can be in FIC or Bury next turn
c) 3 Arm that can be in Caucasus next turn?
Maybe c), but a) is at least a close second. Ideally, I’d like FIC, India and EI ICs - I don’t care if I’m not utilizing Jap’s IC to the max, all that does is strand units in a backwater (unless it’s KJF of course). But once the Allies are well into KGF, it’s not so bad to tempt them into switching strats with a provocative little IC in EI. Right now I face NO allied units in the Pacific or the Indian ocean, so I just want to be able to bring units to Russia/Africa with maximum speed and responsiveness.
Responsiveness often gets overlooked as a value - if you have to build your units three turns before they arrive for combat, you have to guess what you might need then. If instead you can deliver in one round, you have much more flexibility. So I like to build ICs - people think it detracts IPCs from building actual combat units, but it can actually bring more units to the front more quickly if that IC is 1.5 turns closer to the front than the units you would have built back at your starting IC.