P-38 is sort of a US version of the Mosquito.
Except that it has shorter range, less firepower, can't carry AI radar or a 57mm cannon and no starboard seat for your b****. It is also not made of wood so it costs more and does not come with the "speaker on the ceiling" add-on. But other than that, they are exactly the same and they dominate in general.
edit:
On second thought, P-38s do not have flame dumpers installed, so they are inferior until this upgrade is available to them.