@Cmdr:
No, you have to declare what you are bombing when you send the bombers - to justify why they are there primarily. However, you can take any unit you want as a loss if they scramble interceptors (hence why you bring the tacticals.)
Based on my reading of the most recent rules, you’re incorrect. You’re not required to declare what your target is until the split. Since you cannot send either type of bomber unless it has a valid target, it’s unnecessary to justify what target it would go to: If a defending territory only has a major factory, then tacs wouldn’t be allowed to go no matter what. If the defending territory has a naval base and an airbase, any tacs sent will obviously only be targeting those. And since the game seems to be designed so that there are a few chances for tactical misdirection, I doubt it’s written such that you need to show all your cards from the start.
From HGD Alpha thread:
1. Air Battle.
2. Bombing Run
Bombers are assigned to targets.
Strategic bombers can be assigned to any target (IC’s, naval bases. airbase).
Tactical bombers can be assigned only to naval bases and airbases.
3. Bombs Away
4. Damage Report
There is no mention of preemptive declaration, and since choosing targets is specifically mentioned as step 2, it would be redundant to have it prior to step 1.