I have a few comments.
I disagree with using the 3rd TT to take Wake. It should attack Borneo. The marine/Cruiser at the Carolines can take Wake, the Carolines objective isn’t worth as much as Borneo, I would say. Manilla can be attacked with an inf/art/ftr rather than 2inf+ftr, perhaps assisted by a bombard. I would be very tempted to scramble from Davao to Manilla with your attack.
I agree with skipping the attack on the UK BB.
Taking both bombers to the Philippines seems a steep price to pay. Perhaps 1 to Hawaii and 1 to Yunnan, with the Carolines pair of planes to Manilla.
I think taking Yunnan J1 is worth losing a plane - you didn’t do that. That attack was too skinny for my liking.
These changes should make the move stronger IMO. So probably a viable opening. What is it that makes it viable when it wasn’t really in BM? I think the Cruiser+Marine at the Carolines. That means you don’t need to bypass attacking Borneo to attack Pearl. The downside appears to be that your fleet at Wake Is may be vulnerable to a strong US counter strike but if you attack from SZ24 at least you can retreat to SZ35 or SZ7 next round.
So here are my suggested attacks
Yunnan: 1bomb 1ftr 1tac 3inf 1art - 100%
Borneo: 1inf 1art - 92%
Hawaii SZ(27): 1sub 1DD 1bomb 2ftr 2tac - 100% with no scramble, 94% with scramble
Manilla: 1inf 1art 1ftr - 73% with scramble
Davao: 1inf 1art 1ftr 1tac - 98% with no scramble
SZ36 (Philippines) minimum of BB, DD, sub 72%+8% draw.
Option 2:
Other SZ36: BB, DD, sub, Cruiser - 96%+2% draw
Other Borneo: 1inf 1arm 1tac - 100%
Other Yunnan: 1bomb 1ftr 4inf 1art - 98%
Although Option 2 does mean you can’t take Kweichow or Hunan
I think Option 2 is definitely preferable.