The A-26 was an exceptional bomber in many ways (sorry, I don't have time to list them right now but you should look them up on Google if you're interested), and this is shown by the fact that it was refurbished and used extensively during the Vietnam War. Any bomber that can travel as fast as the A-26, with up to 14x 50 cals fixed facing forwards (and 4 in turrets), with it's bombload almost that of a B-17, yet under certain circumstances could turn with a Bf-109 (as reported by a pilot, I don't have a source to back this up at the moment) is definitely worthy of a perk price IMO.
As to your perked formation idea, it's interesting, but it would just leave single bombers at an extreme disadvantage when attacked by a fighter.
There is no way on gods green earth that an A-26 would turn with a 109. Not for more than 1 or 2 turns anyway. And I don't think the 14 gun model was used during WW2. Here's what you will get if we get it:
Specifications (A-26B):
Engines: Two 2000hp Pratt & Whitney R-2800-79 radial piston engines
Weight: Empty 22,370 lbs., Maximum Takeoff 35,000 lbs.
Wing Span: 70ft. 0in.
Length: 50ft. 9in.
Height: 18ft. 6in.
Performance:
Maximum Speed at 15,000 ft: 355 mph
Ceiling: 22,100 ft
Range: 1,400 miles
Armament:
Six 12.7mm (0.5 in.) machine guns in nose Two 12.7mm (0.5 in.) machine guns each in ventral and dorsal turrets
6000 lbs. of bombs
Eight 127mm (5-inch) rockets
Come find my in a single B-17 sometime....I'll show ya what it can do! And if you fly where bombers should it won't be a huge problem!