I agree, there’s not a lot of times you’d want to do that. But I could see it in rare circumstances. Usually transports, even unloaded ones (who leaves loaded transports out where they can be shot at?)
More fun is when someone forgets in AAR a submarine does not block enemy submarines and you sail under, sink his three aircraft carriers, submerge with your surviving submarines and watch his 6 fighters go sploosh in the Pacific Ocean. It was a beautiful day. He could have recovered easily, but the moral hit alone caused him to concede the game. The best part is, submarines can’t shoot aircraft, so he HAD to take the carriers as casualties!
How often does that occur? Like almost never! Same with having a need to send fighters out to kill something and feinting at enemy ships to make the move “legal” even if you have no intention of ever recovering those fighters!