That is all pen and paper. If you look at each aspect individually here is how it is all ranked:
KM- strongest fighter plane (atk) and strongest db (dmg) US- everything averaged out (tb, db, fighter) UK- similar to US but with slightly better tbs (best tb of all 4 nations in terms of torp speed and dmg) IJN- ehhh...supposedly decent dbs (but they get shot down pretty damn quick regardless) and the crappiest fighters
Look at the CV ability:
KM- lowest CV plane space of all four nations, shortest CV line US- the strongest CV line overall (great CV life, highest number of planes launchable at one time, most plane space from lvl 50-95), especially dominant from lvls 50-95 UK- third lowest plane space but highest CV life/armor IJN- biggest CV selection, strongest final CV (lvl 99), second best CV plane space, crap for armor (except buldge)
Add these two main factors together and you get roughly:
1. US 2. IJN 3. KM 4. UK
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