2 Strategic Bombers doing SBR against no interceptor
Sum: + 9.166 - 4 = +5.166 IPCs damage/SBR run
2 Strategic Bombers A1+A0 & 1 Fg A1 doing SBR against 1 interceptor D1
A1+A1 vs D1:+ 7.639 - 3.667 = + 3.972 IPCs
A0 vs no: + 4.583 - 2 = + 2.583 IPCs
Sum: + 12.222 - 5.667 = + 6.555 IPCs damage/SBR run
Comparing these two situations, it reveals that when there is a similar number of escorting and intercepting Fgs, it is better for the defender to not intercept.
Intercepting means increasing odds in favor of the attacker.
Here, it gives +1.389 IPCs damage/SBR run.
Same as G40 OOB, 3.972- 2.583 = + 1.389 IPCs.
So YG, your idea to put bomber as first target in SBR dogfight might encourage interceptions.
The break even point for attacker and defender is this situation:
2 Strategic Bombers A1+A0 doing SBR against 3 interceptors D1
A1 vs 1D1: + 5.486 - 3.667 = + 1.819 IPCs
A0 vs 2D1: + 3.183 - 5.056 = - 1.873 IPC
OR
A1 vs 2D1: + 4.850 - 5.056 = - 0.206 IPCs
A0 vs 1D1: + 3.819 - 3.667 = + 0.152 IPC
Sum: + 8.669 - 8.723 = - 0.054 IPC damage/SBR run
This means that as long as you keep only 1 StB below the interceptors number, you keep an even score near 0.00 IPCs. Each additional 1 StB vs 1Fg increase by 0.152 IPC/SBR
Example : 7 StBs 1A1 6A0 vs 8 Fg D1
-0.054 + 5*(+0.152) = +0.706 IPC/SBR
For comparison, in OOB G40 SBR (D6+2 damage), the break even point is:
OOB G40 even point: 4 StBs A1 + 1 Fg A1 against 9 Fgs D1
In your SBR HR (damage 1D6+2), you would be near +0.100 IPCs:
2 StBs (1A1, 1A0) vs 3 Fg + 8.669 - 8.723 = - 0.054 IPC damage/SBR run
1 StB A0 vs 1 Fg D1: + 3.819 - 3.667 = + 0.152 IPC
Sum: + 12.488 - 12.390 = + 0.098
YG HR SBR even point: 3 StBs (1A1 +2A0) against 4 Fgs D1.
If all StBs have no offence A0, and D6+2 damage,
The break even point is:
8 StBs A0 vs 9 Fgs D1 near +0.007
Below 8 StBs if there is 1 more Fg than StB, it is pro-defense.
If there is an even number of StBs against the same number of Fgs, it is pro-offense.
If all StBs have no offence A0, and D6+3 damage,
The break even point is:
7 StBs A0 vs 10 Fgs D1 near -0.065
At 3 StBs A0 vs 5 Fgs D1 ratio, it is pro-defense
At 4 StBs A0 vs 5 Fgs D1 ratio, it is pro-offense.