User blog comment:Dragonjet/KC3改/@comment-84.90.161.45-20150724214000/@comment-1820055-20150724232215

ah we've discussed this internally at one point.

the dive bombing phase is done after the fighter phase

the Ryuuseis joined the fighter phase, as seen on the fighter plane count: $$20 + 20 + 32 + 20 + 20 + 46 + 12 = 170$$

this means some of the Ryuusei bombers might have already been shot down when it came to the bombing phase

that's why the bomber count differ.

you can also see on the 3rd screenshot, only a few fighters were shot down, meaning few bombers are also shot down, that's why it's higher when you started the bombing phase (38) against the time many fighters were shot down on first screenshot (36)