Shadow I agree that bombers were used to soften up enemy positions and were an important part of the ground game. Your analogy of a bomber being a flying artillery unit is spot on, but art only attacks at 2, where the bomber attacks at 4. Both units are barraging a sector trying to do as much damage as possible, but like you said there are a lot of misses. Of coarse for the cost of one bomber you could have 3 art units so that’s why I advocated to allow the bomber to roll 2 dice in the ground game (carpet bombing) if you reduce the attack to 2. That way you get the “long range” attack value equal to a couple art units. I think that is a good compromise, and still allows the bomber to be a versatile unit that isn’t over powered and abused (cost should probably come down to 10, and SBR go to +1).
Now we go to the naval game. To coin your analogy the way I look at the bomber in a navy battle is like a flying one hit battleship because of its attack value of 4. I think it should be more on par with a destroyer, especially when you factor in the range.
So if you reduce the S bomber attack value to 2, but allow it to roll 2 dice in the ground game I think you have redefined its role in battles closer to its actual abilities (not quite, but more in line). I agree and wouldn’t mess with the defense values because in the air it had some anti air capabilities, and 0 defense just seems silly to me. Lowering the cost to say 10 would probably be about right, and the lower cost would make loosing an S bmr in an SBR run a little more palatable, maybe make it +1 in SBR just to make it more attractive.
To SS, I like the role of the tac bmr, so probably wouldn’t mess with its values much. Now if you were giving it target ability that would be a different story. I have played where you keep the values the same, but the Tac gets some target ability when attacking. Roll your Tacs separate from other units, and any time you roll a 1 you can target when attacking. You would probably do something similar for ftrs when they roll 1 in attack/def that hit has to go to a plane (if available).