The Burma Rd is open C1 & C2 (assuming UK1 DOW). By J3, Japan should have taken either Szechwan via Kweichow or Yunnan itself. They can also hit Burma and India but that normally is a bit slower.
ABH, did you mean with an unprovoked DOW by the UK on UK1? If the UK did that, I’d be leaping for joy. You’re assuming that some of the USSR mobile units moved towards China USSR1 and the planes flew back to Moscow or east, but let’s go with that. Japan is probably better off to focus on Kwangtung, Malaya and the money islands. They can even keep the NO for FIC! I don’t really think attacking Yunnan J2 if they stacked it with all that would be a good move. Hit UK_Pac!
Now as for Italian rage, that looks even worse in BM. The British tank should be the last unit taken as a casualty in this particularly, because it can be used to block Vichy. As allies, I’d prefer blocking Vichy with an amphibious assault from SZ109 on Normandy if that doesn’t happen. You can’t really do that combined with Taranto though.
Let’s go back to OOB though, I submit that you should still lose the British tank last if you have the least inkling that Italian rage might be tried. Let’s say that you lose it though. You can still strafe Northern Italy with 5 fighters, 1 tac, 1SB, which wins 55%. Would that be worth it? Calculator doesn’t think so. You do likely force them to decide whether to preserve the bomber in the first round, and if they do, they’ve weakened their defence. If they lose the bomber you can retreat unless you’ve rolled well but you’ve lost on average 3 planes to kill one.
EDIT: Oops, the Gib fighter can’t reach Northern Italy and land in France. But the tank also attacks on a 3 and the AA Guns still get 6 shots. With neither tank or fighter, the attack drops to 30% and -24 TUV swing.