Nein, es funktioniert nicht mehr, für Transporter gilt in den 2nd Ed. von 1942 und 1940:
"Chosen Last: Transports can only be chosen as a casualty if there are no other eligible units. Normally this will occur when only transports are left, but it can also occur under other circumstances. For example, fighters attacking transports and submarines will hit the transports because they cannot hit the submarines without a friendly destroyer present."
und zur Vereinfachung: Defenseless Transports:
In a sea battle, if the defender has only transports remaining and the attacker still has units capable of attacking, the defending transports are all destroyed, along with their cargo. You don’t have to continue rolling dice until all the transports receive hits. This will speed up combats. This also occurs if the only combat units remaining can’t hit each other. For example, if the defender has only transports and submarines remaining, and the attacker has only air units remaining, the air units and submarines can’t hit each other, so the transports are defenseless. At this point, defenseless transports are all destroyed, along with their cargo. Attacking transports are not usually considered defenseless, since they generally have the option of retreating. If they can’t retreat, they are treated the same as defending transports. Destroying defenseless transports in this way still counts as combat for the purpose of offshore bombardment and similar rules.