the game mechanics cannot reflect the actual tactical realities.
Sure it could. It just has not attempted to do so very well.
How to explain what I mean. So, in 1942, BOTH the IJN and the USN recognized as a general operational reality, a small number of CVs attacking a substantial land base, lacking the element of surprise, was very vulnerable. Both navies recognized that attacking such a land base with enemy CVs in the area was a formula for disaster.
The Japanese Op Plan at Coral Sea was to get the US carriers first, before proceeding to invade Moresby. They failed, and they withdrew. In the early war raids by USN CVs the targets were either attacked by surprise as in the trans-Owens Stanley raid, or were tiny little fringe bases on the periphery of the EMpire when the Japanese carriers were known to be very likely elsewhere. Faced with attacking Rabaul in Feb 1942, detected USN CV withdrew.
At Eastern Solomons and Santa Cruz both CVs knew as their first priority that their targets should be the other CVs.
At Midway the IJN and USN knew the same.
So before one designs a WW2 consim set in the PTO, the correct procedure is to ensure that attacking substantial island bases with a handful of CVs and lacking operational surprise is a risky proposition. THAT was the empirical reality. Whether you do it by giving a "strike bonus" to a CV force that isn't trying to accomplish several conflicting missions at the same time or just throw in a fudge factor doesn't matter. Either choice would be closer to accurately simulating reality than all the fiddley bullshit about altitude settings, EXP indexed to nothing real and apropos of nothing, etc.
Show me a fellow who rejects statistical analysis a priori and I'll show you a fellow who has no knowledge of statistics.
Didn't we have this conversation already?