State Base Damage Efficiency vs Strength

So I understand the SBDE bit and I try to keep it around 100% - damage to my unit, but I cant find exactly what I am looking for in the threads.

Is there at any point that where strength overcomes SBDE? I have guy with a stack of 36, level 3 tact bombers and has a SBDE of 22% but strength was at 200+ and they were on patrol. I had 1 stack of 5 tact bombers maybe level 2 if not level 3, and another stack of 4 tact bombers and 1 interceptor (level 1), both stacks patrol in his same patrol radio. Well I lost 1 tact in one stack and the other stack my interceptor got down to 4% health. He lost 4 tact bombers!

So now I send in 5 tact bombers to make a bombing run on an AC while his stack of 32 tact bomber patrols over head. His SBDE is now 24% and strength is 189, he killed off one of my bombers.

Im thinking as SBDE goes down Strength goes up and is a factor in the attack, or am I looking at it wrong and strength is more of a defense/being able to take attacks longer?