Thanks for the comments, everyone.
So, Monty, let me know if my following interpretation of your alternative suggestion is accurate.
Say the German AFVs are currently in the open when the Russian player successfully rolls for air support. The Germans want to help protect their tanks from being obliterated by the approaching Sturmoviks, and so the Engineers deploy smoke into hexes the German tanks will subsequently rush into during their Movement phase. The Russian player has the option to attack the moving tanks during the Defensive Fire phase, but must account for the moving target DRMs as well as the smoke (for the bomb portion) assuming they opt to target the tanks in the smoke-filled hexes. Of course, the Russian player can wait until the subsequent (Russian) Prep Fire phase to use either one of their Sturmoviks in order to avoid the moving target DRMs. But, if the AFVs are now in smoke-filled hexes, the smoke die roll still applies, right? Now, your alternative suggestion is to apply the mistaken air attack rule (101.83), which would delay the air attack to the next Defensive Fire phase, correct? And, if so, the original smoke would have been removed. However, the Germans could theoretically place more smoke in the prior (German) Prep Fire phase and, once again, provide smoke cover to the AFVs, correct? I suppose the only advantage this gives to the Russian player is forcing the Germans to successfully place smoke a second time, right? Or, am I missing something here in which the Russians can avoid the German smoke altogether?
For what it's worth, I agree that a smoke die roll could be very significant in determining a hit or miss with the bomb attack. But, I'm just trying to give my AFVs their best chance at surviving the air attack within the rules. :-)
Mike