i’ve seen enough questions posed like this one to know that you’re going to need to be a little bit more specific about what you mean by ‘better.’ otherwise you’re just going to get a never-ending argument involving people arguing 2 very different things.
does ‘better’ mean the stronger attack strength? defense strength? if so then it’s not an opinion, it’s just a math calculation.
do you have an excess of fighters? 24 IPCs along with excess fighters from previous purchases makes buying a carrier worth more than just 24 IPCs without any fighters to put on the carrier.
do you already have naval units from previous purchases? if you’re adding 24 IPCs of naval units to an already existing naval force you might get different answers than if the reader assumes this is supposed to be a stand alone force.
which nation are you talking about? it matters because some nations are generally trying to move ground units and thus need transports. other nations might just be trying to block enemy naval units and thus might not need transports as much.
if by ‘better’ you mean incorporating all possible factors, then once again you will just get people arguing 2 different things… someone thinking ferrying troops is most important and someone else thinking attack/defense is the most important, etc…