A lot depends on the situation, if Germany is threatening early on, i wouldn’t buy them either. And if the plan is to turtle, then of course you won’t need any.
Still, if you count that 2 tanks = 1 bomber and taking into consideration that tanks will get lost after they come into action (unless you do an attack and retrat) and a bomber won’t have to be, then the idea isn’t so weird.
If you want more defence value for Moskou, then ok, a tactical bomber will suit you better. When you do go for a few bombers, evacuate them on time and they can still be of use around the Middle East and Africa.
(it is also an option for fighters and tacs, they can reach Cyprus, for example)