If they’re going to bombard and only bombard I don’t think they’ll bombard as a 2. If they did and that were their only special as a 3/3 they’d have to cost 12 IPCs, no more. @14 IPCs you could buy 2 BB for 2 IPCs less than buying 3 cruisers. In head-to-head the BBs will win 75% of the time, the cruisers will survive less than 20%. In large-scale battles the differences are still there, and the 1 extra punch from the cruisers (3@3=9 vs. 2@4=8), doesn’t make up for the 2 free casualties taken on the battleships, no matter how much fodder (transports lawl) you have. Even at 13 cost, 3 cruisers only save you 1 IPC over 2 BB and again aren’t as good. With a 2 bombard the 3 cruisers will have a bombard punch of 6 vs. the 8 of the 2 BBs. Even with a 3 bombard the cruisers are slightly better for bombarding, but I don’t feel that would outweigh the naval superiority of battleships. It seems you are undervaluing the fact that the extra hit taken on the battleship is completely free, meaning you lose no punch at all, where the losses on a cruiser drop your punch by 3. So the table of ‘this unit has this many hit points/atk value’ doesn’t show the full value of each unit when comparing BB to other ships.
But, personally, I don’t think the only special thing about cruisers will be another bombard ship. Maybe they are, who knows.
But @12 IPCs, a 3/3 cruiser with ‘3’ bombard, would be about even with a 20 IPC 4/4 BB taking 2 hits with ‘4’ bombard I think. Facing off 3 battleships (60 IPC) vs. 5 cruisers (60 IPC), would give a 12 punch with 6 hits to take (3 free) vs. a 15 punch with 5 hits to take. The 3 battleships would win 2/3 of the time. And again, in large-scale battles those free hits will still certainly come in handy. However, the cruiser now has enough advantage in bombardment (15 punch vs. 12 punch @ 60 IPC worth) to be worth considering. But again, considering that in this case the only advantage of cruisers is 1/2 kill worth of punch in bombardment after spending 60 IPCs, I just think cruisers will have something else, possibly combined with a ‘2’ or ‘3’ bombard.
And if you think I’m questioning your 20 IPC cost for BB, I’m not. I have always felt 24 was too expensive, as has almost everyone I think. Which reminds me that spending a lot of IPCs on one BB for someone like UK might still not be advantageous in a single round, when trying to keep a steady flow of troops moving into Europe. So maybe 12 cost for cruiser as a 3/3, ‘3’ bombard would be good.