I'm dropping after all movement is done, preferably with friendly airbase in long-controlled hex (doable if you fight to keep an encirclement for a second turn, or if you can withdraw some panzers a little when things are not so mobile). I also dropped a lot during First Winter, when my panzers were on the frontlines (not enough infantry) and supplies were limited. Obviously these were all done with friendly airbase nearby as I was defending. I'm not dropping to HQs, it's not effective (they'll just as for less and units will get similar amount, unless the HQ is stuffed to higher % than supply modifiers allow). I also do desperate drops on first turn of a breakthrough (without friendly airbase nearby) if I know my panzers may be encircled during enemy turn. That way when I unblock them they will have some MPs and the ability to fight. Of course it's a great waste of resources - out of 220 tons dropped you get 70, but 30% fuel is better than 5%, right?
So, i am hearing that the old airdrops to the streaking (far out in front of everyone else in 41) panzer and motorized divisions themselves is over with the new rules. That 1/7th MP loss thing is a killer.
So, if you wait to drop to them until AFTER they move during a turn, does that in any way affect their MPs for the NEXT turn?
And, for the far out in front in 41 panzer/mot divisions, no way that you will have, at the end of a turn when you are dropping to them, an airbase that started the turn next to them, since they are moving forward the whole turn. Unless they have stopped to rest, wait on infantry or something, you will not have an airbase next to your panzer/mot divisions when you drop to them (at least not one that started the turn there).