I don’t have any particular comments about the numbers you’ve used (assessing A/D/M/C values in A&A isn’t my strong suit), but for whatever it’s worth I have a few comments about the single attack / carpet bombing / naval attack concepts in general.
Notwithstanding the alleged “pickle barrel” accuracy of the Norden bombsight (which, in any case, only the American had), the basic problem is that WWII level bombers (a more proper term for A&A’s so-called strategic bombers) weren’t all that accurate in the daytime and were even less accurate at night. A city-sized target was easy to hit by day, but a city was a tougher proposition at night if it was blacked-out and if there was no moonlight (though radio-navigation tools such as Gee could compensate for these conditions). However, hitting something specific within a city (such as a dockyard or a factory) was very difficult by day and virtually impossible by night. Even elite, specialized bomber groups highly trained for precision attacks against individual targets – like the RAF Dambusters, who attacked the moored Tirpitz by day a couple of time with earthquake bombs – tended to score more misses than hits. This is why carpet bombing was invented: the tactic recognized that – especially at night – the best way to destroy a high-value target like a specific factory complex was to plaster the whole area around it, in the hope that a few of the bombs would hit the right target.
As for the “naval attack” concept, my understanding is that level bombers were generally unsuited to attacking ships operating at sea with all of their speed and maneuvering abilities intact. They did have some successes against such targets – notably the sinking of the Prince of Wales and Repulse in December 1941 – but they also had notable failures (the American B-17s which took a crack at Nagumo’s fleet at Midway in mid-1942 scored zero hits, if I’m not mistaken). Nagumo’s Pearl Harbor strike force in December 1941 did, if I’m not mistaken, score some of its hits with level-bombing techniques (such as on the Arizona, I think), but the bombers themselves were all naval dive- or torpedo-bombers, attacking anchored ships from low or medium altitudes. Torpedo-bomber attacks, and dive-bombing attacks, were considered much more suitable than level bombing against ships operating at sea.
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