Toying on AA Capacity: giving to Naval Fighter
you may look at them (D12) so to use a same combat value in all context.
And allows for a much higher attrition rate amongst aircraft due to lower cost.
Naval Fighter C7 A3 D4 M4-5 (0.73 , 0.98), same value in dogfight and hits aircraft first in regular combat.
Naval Dive Bomber C7 A4 D3 M4-5 (0.98 , 0.73), pick target for each successful hit.
Dogfight values might be A2 D1, for instance.
Land-based Fighter C8 A4 D4 M5-6 (0.75 , 0.75), same value in dogfight and hits aircraft first in regular combat.
Tactical bomber C8 A5 D4 M5-6 (0.94 , 0.75), pick target for each successful hit.
Dogfight values might be better, so A2 D2 or A3 D2.
Fleet Carrier can remains C14 A2 D4 M2-3, 2 hits.
To adjust set up:
Example, 10 Naval Fighters C10 A5 D7 C10 = 100 IPCs, A50 D70 for 10 hits=
Sum: A500 (/3) D700 (/4) to convert into C7 A3 D4 = A166.67 D175 square roots of each = 12.9 vs 13.23 so, it is around 13 units.
So, you need to add 3 Fighters into this initial set up of 10 Naval Fighters.
To provide the same cover at sea, you may decide to put in SZ, 1 additional Carrier to hold for the additional Naval Fighters and place 1 last into a scramble SZ within reach of carriers.
Same ratio of 10 to 13 for Naval Dive bomber.
10 Tactical bombers C11 A7 D5 = 110 IPCs, A70 D50 for 10 hits=
Sum: A700 (/5) D500 (/4) to convert into C8 A5 D4 = A140 D125 square roots of each = 11.8 vs 11.3 so, it is around 12 or 11 units.
So, you need to add 2 Tac Bombers into this initial set up of 10 Tactical bombers. A simpler rate of 1 additional TcB for each 5 initial on the setup.