I was going to write this long explanatory response, but I would sound argumentative. I’ll just say it this way, I would enjoy being your opponent if you use logic like this.
How many bombers is “enough bombers to do 12 IPC damage to Italy”? Two? Three? Five?
Who would spend 9 with Italy to repair if there was 12 damage? A player would spend nothing and save another 9 so they have 18 the next turn.
-doing 12 IPC takes on average 3.4 bombers.
Look mate I’m not sure why your so worked up but your plainly putting little thought into your replies. If Italy waits to turn 2 after the SBR to bomb again they have 18IPC - 12IPC to fix allowing them to build 2 infantry. Allies come in the next turn and it begins all over again.
Regardless italy has gone from building 3 inf per turn to 2 every 2 turns and even better for the allies they have to use their bombers in SBR only every second turn as well so while the axis have gained some respite to build again they are killing less heavy bombers and freed up the heavy bombers to do some combats.
The maths don’t support your logic.