Yeah, tactical bombers are completely useless to attack facilities, but I think it’s historically accurate, since most strategic bombing was done by what would be considered strategic bombers.
Generally, I buy way more fighters than tactical bombers. This is mainly because in combat, if there’s only 1 fighter and 1 tactical bomber, I usually take the fighter first (and I try hard to maintain at a minimum a 1 to 1 fighter to tactical bomber ratio), resulting in the need of replacements.
However, I usually like 1 fighter and 1 tactical bomber on carriers, which is where I make the bulk of tactical bomber purchases.
Tactical bombers are generally less useful on land (because land units are more cost effective and it’s not that easy to find a battle where their bonus can be activated and is big/important enough to necessitate using air units), while at sea they’re competitive.
AndrewAAGamer’s Global 1940 principles explains it well.