You guys haven't brought up the most obvious reason bombers had the highest kill per sortie ratio.
Inaccurate claims.
It is a well known fact that due to the way that bombers flew in mass formations, many gunners claimed the same kill, often as many as 4 or 5 gunners claiming the same kill.
Yes Bomber Command made some effort to sort out kills, but they also turned a blind eye towards the multiple claims practice since it helped keep up morale in the face of horrendous losses they were taking.
I read in one book where they did an indepth study of one bombing raid, and analyzed the kill claims from the gunners.
The gunners ended up claiming over 80 kills of german fighters that day.
Then the researchers went back and analyzed the German records for the same day.
The Germans lost like 6 fighters that day, with around 12 more heavily damaged and later scrapped.
In TOTAL, the entire attacking German fighter force had less fighters in the air that day, than the US Bomber gunners claimed to have shot down.
And I am sure this "kill inflation" happened on all sides of the war.
[note: the above numbers are estimates from my memory of the article I read, so please don't quote numbers from some book that I was inaccurate in my statement]
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