@Arthur:
Both sides do bombing raids so the modifications work both ways.
It is far harder for the Allies to effectively SBR Germany or Japan. If the Allies have the resources and position to cripple a majorIC, then they’re probably already winning anyways. Allied SBR is mostly gravy.
@Arthur:
A bombing raids just have a slight positive outcome when you throw in chance that the planes are shot down and that your units are out of position to do other actions for a round or two.
Assuming average results, 6 runs will yield 1 lost bomber (-12) and 25 damage inflicted. That return on investment is pretty good, but it’s not the whole picture.
When you ultimately attack Moscow, every infantry that Russia couldn’t afford is another infantry who’s not inflicting casualties for every round of that battle (for arguments sake, lets say 3 rounds). If SBR results in just 8 fewer Russians, that might equal 24 shots in the battle (some of which will be hitting more expensive units than merely other infantry).
SBR can also allow Germany can capture Moscow earlier than it otherwise could, which can be priceless.
Don’t get me wrong, SBR is not required to win at all. I am just saying that if you choose to go that route, it can easily be a game-changer.