Tac bomers are a niche, “sometimes” unit, similar to cruisers and mech infantry. They fill a gap, and don’t make sense for some of the countries most of the time when all other options are considered. And even the countries that can easily afford them, it’s strategy dependent.
Germany, I have purchased them. I try and maintain a 1/1 ftr/tac ratio when I’m on the offensive. If the US/UK is closing in, fighters > tac for defense. I sometimes buy more of them than fighters if I have a giant armor stack pushing for Moscow. 3 tac in the Ukraine happens quite often in that last minute push. Having extra 4’s in the big battle instead of 3’s is well worth the 1 IC if it means taking Moscow or not.
Russia, I rarely buy them, as you’re usually on the defensive for most of the game. I buy them more if London falls, which switches Russia to a more offensive position with typically more income due to a delayed/weakened German push into Russian tt.
Japan, I purchase them semi-regularly to help threaten the US fleet and keep them at bay. Especially when Japan starts out with enough fighters to pair them with, it’s an easy purchase. Not for several turns though, as Japan starts with so many planes, and their starting income is usually spoken for.
US, usually if I’m going on the offensive against Japan. If I just want to keep Japan in check, then less so.
UK, rarely. Their money is pulled in so many directions and locations, that tacs don’t come into play very often for them.
Italy. Nope. They have so little income at first it just doesn’t make sense. Maybe once in a while if I happen to have a factory on Egypt with tanks blitzing through Africa and the ME.
ANZAC. In the late game, yes. Early on, if I purchase a plane, it will be a fighter to soften the immediate Japanese threat. Then later on, I switch to tacs to so they can pair up and go on the offensive.
France. Heh, never.