I suppose that can be done except that demonstates purely a quantity thing. Id go with that ok:
Cruiser (CA) 4
Destroyer (DD) 2
Battleship (BB) 3
Carrier (CV) 2
= rolls each ship makes before attack
example: 4 enemy planes are attacking a BB and 3 destroyers. Each destroyer can sheild the BB at the rate of 1/1… thus each of 3 destroyers are allocating potential hits with the 4th plane getting a possible shot on the BB. Each destroyer in turn takes 2 rolls of D6 for a total of 6 rolls… yeilding 1 hit… the BB rolls seperately and also hits.
thus out of 4 planes 2 are shot down. The BB shot down its plane so it cannot be hit this round.
next each plane attacks: yeilding 2 hits… 2 destroyers are lost.
we are left with one bb and one destroyer.
the attacker wants to attack again…
each plane must go against each ship because the remaining destroyer is sheilding the BB.
both surface ships roll seperatly 2 rolls each… all misses
each plane now fires and again gets two hits!
the destroyer is sunk and the BB is also hit ( takes 2 hits)
the defender decides to retreat… end of battle.
this is how it would go. I like it as well. its just alot of dice rolling…