the main reason for writing these posts is to provide insight for readers of jsdrae's AAR on what is now going on with the Allied side of the game as well as provide both me and jsdrae with the opportunity to exchange some much needed banter on how we constantly screw up in-game

the last part of that sentence explains that this AAR will be OPEN to all readers and also to my opponent, who is most welcome to share some further thoughts on his viewpoint, without going into too much detail or give anything away, which might be useful to me - as he has his own AAR to do that in, which I am staying out of.
We have now reached September '44 and the operational tempo of the much needed Allied counterattack has finally increased - how much will be shared in a later post.
Initially I would like to discuss the situation the game was in when I took over as well as my initial thoughts and plans (as far as I can remember)
THE CHANGE IN COMMAND:
First and foremost I should like to thank jsdrae for not only allowing me to take over the game, but also doing so while knowing that I read his AAR up to that point. A fact I made no secret of, especially since I sent some PNs from time to time to thank him for his excellent reports from the front.
Consequently, I very much knew about most of the situation on the ground - the fact that China had fallen and that several initial counterattacks by Allied forces had failed and resulted in considerable losses in both men, ships and planes.
When we agreed that I take over the game I gave myself a week to look things over and think of a general plan on how to continue - jsdrae was very patient in letting me get my bearings, but when I sent the first turn back we did not agree on the almost "usual" ceasefire for a few days - not because either of us denied the other that transition time - but rather because I for once did not see any need for it. There was a lull in the fight as it was, and so I figured we could get stuck right in.
I was convinced that aside from the actual situation in the campaign I would require some time to get a feel for my opponent and thus figured I'd try a few things out over the coming weeks - to gauge reaction-time etc etc.
I knew beforehand that, despite this being jsdrae's first PBEM, he was a most competent opponent, who had considerable understanding of game mechanics and a general feel for interpreting certain developments in the correct way.
THE SITUATION:
I will break this up into several sections - the three arms of the military as well as the different areas of the map - without going into too much detail, simply because I forgot most of it I believe.
LAND FORCES:
In general, due to the loss of China, no house rules of any kind, the Allied forces are hard pressed in the Burma, India section of the map - simply due to the numbers of available units and replacements being rather limited - no matter the actual losses.
The situation I found my army in however, was one of several years of constant attrition, with almost completely empty pools, several main combat units utterly destroyed and not even bought back yet with PPs and thus - even if reconstructed - in need of many months of reconstruction. (these units are actually still filling out their ranks - not one has rejoined the front)
Additionally quite a substantial amount of US Army combat units had been redeployed to the Burma Front, while lots and lots of Australian units (which I tend to buy out early, to equalize the pressure of combat losses between British, Australian and US Army replacements a bit better) had neither been bought out nor upgraded in any way.
This brings me to the first main issue I spotted (and when I state such a thing, it is obviously only a very subjective statement - other players may disagree with me on these things entirely - but every player has his own style): Upgrades were ON for both all planes, ships as well as ground forces. This drove me nuts, as I had Base forces back in the West Coast with Rifle Squads 44 and combat division which were still running around with the basic 41 Rifle Squads.
With the pools being empty, it would take a long time to amend this situation, and it is actually still an ongoing process.
Thus my first actions would be focused on amending these issues - with setting up lists on what to buy out or reconstruct first. Additionally I started planning my counter-offensive and thus ordered units to plan for new objectives on day 1 of my new command.
Generally Allied forces were planning for a historical campaign with the recapture of New Guinea being completely passed by in favour of a massive assault on the Marianas. Why? I never understood - especially considering the massive losses the Allied Navy had taken up to this point AND the proven fact that the Japanese had turned the Marianas into a massive fortress. Having looked at all of the ALlied SigInt (which CrackSabbath generously provided me with) I knew that those islands were packed to the brim with elite units - any attack there would have been unbelievably costly.
Thus a new angle of attack had to be found. And it turns out that this new angle of attack has proven to be the correct choice thus far - as Tokyo and Osaka have already been set aflame several times now....
Sea and Air Forces will follow in the next post later on.