Um...the rules specifically state that Torpedo Bombers have to declare they are making attacks at the end of their movement. Also, the act of moving into contact with an enemy ship with a Dive Bomber is the first step in attacking an enemy ship with that Dive Bomber.
If these were not the case, no ship would ever receive the bonuses to their AA AD for Dive Bombers or Torpedo Bombers, as both bonuses only apply to those fighters that are attacking a ship in the same turn, and this has to be known before any attacks are declared (AA fire is the first thing resolved in the Attack Phase).
To illustrate, the aircraft player moves six dive bombers into contact with a ship player's cruiser. The cruiser fires it's AA weapons at three of the aircraft, but will never receive the +1 to its attack dice against them, as they do not declare their attack until they actually conduct their attack, AFTER AA fire is resolved. The air player now claims the three attacked by the AA were not on attack runs (he always will select whichever fighters the ship player does not fire at), and proceeds to have free reign to attack the cruiser with the fighters that the cruiser never saw coming right at it.
The alternative is that the AA on the cruiser receive the +1 to their AD, but that the air player can still nominate the remaining three fighters to attack the ship anyway, leading to the conclusion that six fighters actually attacked the ship in the turn, violating the rules of the game.
Neither one of these seems like fair gameplay. In addition, both the fact that Torpedo Bombers must declare they are attacking at the end of their movement, and that moving a Dive Bomber into contact with an enemy ship is the first step in the attack process for Dive Bombers seem to indicate that fighters and bombers making attacks on ships must declare this during the movement phase, which then would allow the rules for AA fire to match the rules for both Dive Bombers and Torpedo Bombers.
Just my two cents as a player.