I don’t like the UK Borneo attack.
Each of the attacks is pretty risky.
If you use the Indian fighter to hit Borneo, the Japs keep their Kwangtung transport, which can be a real problem. If you use the Indian fighter on the Jap transport, your chance of taking Borneo is lessened. Either way, you deplete India, which means Japan can hit there early and set up an industrial complex. A Japanese industrial complex in India is pretty inconvenient for the Allies.
The UK has no threats on UK2, and Japan can deal with UK at its leisure. Even with the UK bomber flying east, Japan can still pull of Pearl and recapture the islands, and as the UK moved east, the Japanese battleships can be moved into play quickly.
I just don’t see a downside to taking Borneo except that you have 2 less India INF and ive seen it posted here numerous times that INDIA is dead anyway by about J3. SO taking 4 from Borneo for 2 turns seems worth it to lose 3 for two turns in India.