I have to agree, the optional rule for escorts seems ridiculous to use in reality. In theory, like communism, it works great, but like communism, it fails when implemented. Why send fighters to get shot at by AA Guns?
Already the average dmg done by a bomber is 3.5 and at an average loss of 1 bomber every 6 runs it costs you 2 IPC for a net gain of 1.5 IPC. If you add in one escort fighter each run, the change becomes 1 aircraft lost every 3 rounds, since it could be a fighter or a bomber, figure 11 IPCs lost every 3 rounds or 3.67 IPC lost a round, for a net loss of 0.67 IPC a round. So why go SBR at all? (This, of course, assumes you send 1 escort and not, say, 6 escorts or something.)
The fix in AA40 seems plausible, at this time, allowing you to escort bombers to get past any defending aircraft and then have the bombers face AA gun fire. At least then you have a chance of killing a 10 IPC fighter for each 10 IPC fighter you might lose and still getting 3.5IPC in damage for every 2.5IPC you lose to AA Fire.