I have two concerns with this discussion thread…
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Strategic bombing is not cost effective. Every time you go in (assuming no fighter cover either that would make it even worse) you have 1/6 chance of loss to anti-aircraft fire and should average 3 damage per bomber. So average 3 damage and 2 loss (1/6 of 12 ipc cost) - sorry that’s too easily swayed by bad dice. One often finds themselves out a few bombers for doing little damage. I’d rather use strats in combat and wipe out significant units.
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Proposing 20 IPC for a unit that you want to have a 1 or 2 attack/defense value? Why would anyone ever buy one? I can buy 2 fighters for the same and roll with 3’s and 4’s.
Just my thoughts.