it feels like it is a bot undeserved. As he said, his grammar wasn’t good.
A lot of his numbers agree fairly well with my own calculations, except for accounting for reach and some other key features:
Subs can hit planes, and are therefore unable to defend TTs. Therefore you can either chose to defend against an air only attack with either DDs or Carrier + Ftrs. These two options perform fairly similarly in defence, however, the fighter can be used on land and to snipe ships without exposing your fleet. This dual purpose of fighters is valuable.
Feature 2: range.
Range is some times very important. If you can get 1 unit to do the job of two units, you are getting great value. One example is to stack W Germany with mech only. Those mechs can counterattack any allied landing in france. So you can either have 20 mechs in W germany (and 6 art in paris), or 20 inf in W germany + 20 inf in Paris (and 6 art in paris). The first option is much cheaper than the second.
In general, if you are using units to create killzones, you can killzone more areas with longer range units. Germany can have a bomber attacking in USSR and landing close enough to hit any allied landing, therefore having dual purpose.
Feature 3: hitpoints. Carriers does not have 0 value in attack. If I attack with 20 subs and 10 carriers against 20 DD, I will do much better than if I just attack with 20 subs. The carriers can soak 20 hits, and the first 10 of them are free.
Feature 4: Dual Purpose
planes can fight both on land and in the sea. This gives them a very important extra ability.
In general, I agree that we should look at what use you get out of a unit, for what cost. Where a unit can operate and what it can threathen is a very important concideration that should not be missed. When I build my army, I try to combine the maximizing raw fighting power i need with the appropriate ability to project that power.
Your calculation does not take hits into account, a few months ago there was a much better thread with calculations by myself and others where we show that the fightingpower of a stack was about ((#number hitpoints)^2)*(Average strength) . This formula is fairly easy to prove mathematically. From what i can see, this formula is better than yours.
Other than that I agree that the following units are weak: Tac, Tank, Cruiser, BB. Most other units have purposes that are valuable in the right amount.