OK here is how I see it (I am no expert but whatever):
If Germany hits the UK fleet G1 (which they usually do), they will normally have a fleet parked in z112, with air cover from West Germany, maybe a carrier, and most likely a sub or two depending on what they bought and how G1 went. UK often does not have enough to take on that fleet at this stage so USSR will need to devote at least $18 worth of units to the Ireland project (1 transport, 1 destroyer, and 1 inf) because of the sub(s) (maybe a good reason to buy a sub G1).
USSR starts the game nonallied so they can move the inf to Scotland no earlier than the round when Germany declares war on them. Let’s suppose that happens G2 and USSR can try it R2, but only if they were prescient enough to make the naval investment R1 and if z111, z125, and z126 are clear or can be cleared. If they have to wait for UK to clear those zones (and Germany doesn’t subsequently unclear them), it will be R3. Notice that Germany might like to have something in z125 to deny USSR the Murmansk NO and the only way planes based in Novgorod can reach it will be if they land them in Scotland or Finland if you own it.
OK now let’s suppose it all works and Ireland is taken R3 or R4. USSR now gets an extra $3 per turn and will recoup the $18 investment in 6 rounds. Will USSR be alive R9 or R10 if that $18 was spent this way? If they are around, the USSR will finally turn a profit R10 or R11. That’s an awful long time to wait for $3…. (it’s like a friggin’ pension fund!)
RUSSIA NEEDS INFANTRY AND ARTILLERY NOW; NOT LATER.