another way of doing this is to allocated an attacker chosen hit from any artillery or fighters rolling a one, and allowing tank hits to go against enemy armor or artillery first.
This is balanced and its been tested in my own games, but its an old idea since the 80’s.
Bombers cant do this because they are carpet bombers, while the other units are designed for targeted attacks.
You can have a sub do this on ones too as well as the battleship.
At least it would be easy to remember.