I think I’m going to rebuild the idea ground-up and implement it in a different ruleset, but for the sake of the discussion, these are my thoughts.
I do recognize that a tank piece does not represent a single tank, or even a large all-tank unit, but rather a combined arms unit that includes tanks, artillery, dismount infantry, and of course fuel trucks and other add-ons. My objective isn’t to “increase realism” (without increasing realism) by having tanks mostly engage other tanks, but rather, give the defender some way to even out the loss ratio in terms of cost. If the attacker has the firepower advantage and brings lots of infantry, then the defender will lose expensive aircraft and expensive tanks without attriting enemy air or armor. THIS is the problem. Aircraft and tanks can effect damage without taking it. In the simple concept outlined in the OP, that would be partially remedied. The attacker could lose all of their planes and still win the battle.
Overall, I think it’s too simple a method for targeting attacks. Tanks WILL be somewhat protected by their infantry. Strategic bombers are not going to shoot down fighters. I had a slightly better idea a while ago, that for fighters, a roll of a 1 hits an enemy aircraft, and a tactical bomber rolling a 1 hits an enemy tank. Again, though, the objective isn’t entirely to tunnel-vision onto realism for specific units, but rather to improve the strategic decision making. In too many games, German aircraft fly constantly against the Soviet Union, never taking losses while German infantry get torn to pieces. On the strategic level, any piece of equipment that sees action is going to be regularly lost, and need replacement, but this is not always seen in A&A.
I appreciate the discussion, all. At the moment, I’m still in the brainstorming stage, but once I have a few games to report on, I’ll write up a ruleset and share it. Thanks everyone.