Ace AI is terrible.

[gaunt1]

Yes, but dont forget that the early P-40s are pretty crappy compared to the Zero.
Try something else. Like any Bf-109 vs 4x La-5FN. Now thats tough. Or same setup but with any Fw-190A. Thats even tougher. Or substitute the La-5FN with La-7, thats almost impossible.

Anyway, I get what you are saying, and I agree, the AI sometimes cant use the aircraft's strenghts against the player. But I do not think it will be corrected, Il-2 1946 is at the end of its life sadly. (despite that it is still better than the recent IL-2 battle of... series in many ways, so it would be worth supporting it for a few more years)