The core recommended requirements are:
Fully upgraded bombers for your rank
Maximum upgrades on the avia factory production for the rank
Maximum upgrades on the construction yard crane and radius for your rank
Maximum upgrades on the airfield for life, armor, repair and refuelling for your rank
Bombers are available at the 4th headquarters, hence are a late game unit. A maximum of 2 level 3 avia factories are available to produce bombers at the 4th headquartes. At the 5th headquarters, unlimited avia factories are available to produce bombers
Generally, bombers can be incorporated into any late game build, such as the following:
2 assault factories, 1 special factory and 1 bomber factory
1 assault factory, 2 special factories and 2 bomber factories
2 bomber factories with 1 assault factory and 1 special factory, etc
The choice of build depends on the map and the enemy composition.
Whichever build is chosen, bombers must always be accompanied by mobile anti air. The albatross is very slow, and is an easy target for fighters. On large maps especially, porcupines must be used to cover the bombers from fighters on retreat. Without cover, albatrosses suffer from very heavy casualties because of fighters. Bombers have a very important role late game, when there are masses of air defense, large bases and large armies. Bombers help in many important scenarios;
Elimination of critical targets - Bombers are capable of taking multiple hits from anti air and surviving. This makes it possible to bomb critical enemy buildings such as airfields and factories. Priority must be given to enemy airfields first, so as to eliminate enemy air force and rule the sky with ease. It takes 3 bombers to eliminate an airfield or assault vehicle factory. It takes 4 bombers for other factories, sent in groups of 3 and 1. A level 4 headquarters requires 7 bombers to be destroyed. Eliminating critital enemy buildings makes it possible to turn the tide of battle.
Enemy weakening - In a camper scenario, it is possible for an enemy to keep units hidden within the base without exit. This makes approaching and attacking difficult, especially against zeus and shield. It is possible to scout enemy positions without being detected using dragonflies or a porcupine on a boost. Depending on the number of bombers and the size of enemy army, it is possible to critically damage or destroy enemy tanks. 3 bombers are enough to deal damage. Depending on enemy size, a large number of bombers can be used to cover a wide area and weaken a large number of zeus tanks. using 2 groups of bombers, while covering a small area, guarantees destruction of enemy tanks. It is then possible to follow up with ground troops and clean up the enemy forces.
Base defense - Due to the massive damage bombers deal, they are very effective at protecting the base, especially on narrow entrances. Using hidden infantry, enemy approaching squads can be bombed. Enemy forces that are attacking can be bombed while stationary. It is critical to try and bomb enemy forces while they are stationary while they are force firing, etc. Enemy squads that are removing mines too can be bombed since they are usualy more or less stationary.
Taking damage for fighters - Bombers sent before fighters can divert the anti air damage to them while fighters are shot less by anti air. This enables the fighters to also attack critical targets such as enemy forces or even buildings.
Albatross must always be accompanied by porcupines to cover the retreat