Welcome to the A+A boards, BigKahuna!
Hoping that you have your answers already, but here goes:
1. Strategic bombing raids (SBRs) ONLY attack the industrial complex of a territory, not the units therein. If your game is playing without fighter escorts (optional rule decided by players ahead of time), the defender gets to roll his AA gun for each bomber SBRing the territory (killing a bomber for each 1 rolled), and that’s it. If you’re playing with fighter escorts, check the errata to see how many shots the defender gets for the fighter(s) stationed ONLY in the industrial complex’s territory. Surviving fighters don’t get to bomb the factory. Other than that, the other units in the territory don’t get to participate.
2. Usually that’s the case with this game, getting enough people to actually play a 5 person game. Team up, of course! Usually UK and Russia go well with the same person, sometimes I see UK and the USA by the same person. If only two people, obviously Axis and Allied teams.
3. Shoot, just use a pad and paper, but probably 30 of each should be more than enough. IPCs usually in the range of 50-60 per side at their highest.