The new, unprinted, optional rules, are a knee jerk reactions made by shell-shocked game designers who just wanted the loud obnoxious players who complained about Caucasus falling and SBRs being too easy to shut up. They’re not game tested in this version (they can’t be, they were released a LONG time after the game was released) and they’re not needed. (In my opinion).
Bombers are not broken, SBRs are not “too powerful” and no fix is needed, especially one that breaks SBRs even more than they are. (Bombing an enemy complex makes no mathematical sense. It’s like buying a lottery ticket…you could win, but if you average out the weekly results over your entire life, you’ll almost certainly end up losing more than any gain you make.)
I’ve done the math a few times in various threads, but to sum it up:
A bomber costs 12 IPC and should be shot down every 6th SBR if the defender has an AA Gun present. That means it should cost the attacker 2 IPC a round over 6 Rounds. The attacking bomber should do 3.5 IPC in damage to the enemy every round.
Since the bomber only gets to bomb the enemy for five rounds (assuming the sixth is when it is shot down) then you would do 17.5 IPC in damage over the life of your bomber. 17.5 IPC in Damage - 12 IPC cost of the Bomber = 5.5 IPC advantage to your side.
If the enemy has Radar the entire thing shifts.
The bomber still costs 12 IPC and should be shot down every 3rd attack if an AA Gun is present. That means it should cost the attacker 4 IPC a round over 3 Rounds. The attacking bomber still does the same damage to the enemy complex each round.
Since the bomber only gets to bomb the enemy for two rounds (assuming the third is when it is shot down) then you would do 7 IPC in damage over the life of your bomber. 7 IPC in Damage - 12 IPC cost of the Bomber = -5 IPC advantage to your side. (So you’d actually have to pay MORE to SBR the enemy than you would do in damage to them.)
If the enemy has Improved Factories, then:
A bomber costs 12 IPC and should be shot down every 6th SBR if the defender has an AA Gun present. That means it should cost the attacker 2 IPC a round over 6 Rounds. The attacking bomber should do 1.75 IPC in damage to the enemy every round.
Since the bomber only gets to bomb the enemy for five rounds (assuming the sixth is when it is shot down) then you would do 8.75 IPC in damage over the life of your bomber. 8.75 IPC in Damage - 12 IPC cost of the Bomber = -3.25 IPC advantage to your side. (It would cost you 3.25 IPC per bomber to attack an enemy’s complex over the life of your bomber.)
Granted, if you have Heavy Bombers you can double your returns above.
So in a normal case you’d do: 11 IPC damage in excess to the cost of the lost bomber.
In a radar case you’d do: 2 IPC damage in excess to the cost of the lost bomber.
In an improved factory case you’d do: 5.5 IPC damage in excess to the cost of the lost bomber.
Now, what if we used that bomber to assist with other battles?
Assuming a ground battle (which would provide the attacker with the absolute MINIMUM return on investment)
The bomber could virtually live forever. If the enemy has no AA Guns and you make sure you have at least one unit for every defender plus the attacking bomber, there is no reason the bomber would ever die. So no matter what, the damage done by the bomber will exceed the cost of the bomber.
Furthermore, it would only take 4 dead enemy infantry to zero out the cost of the bomber. After that, it’s pure gain for your side and loss for the enemy.