davebender, to get 415 He-177s into production, you're essentially proposing that the He-177 project germinates about three years earlier than it did. Heinkel started design work on what would become the He-177 in 1936 and production work in 1937. The aircraft didn't fly until 1939.
The aircraft was overambitious in its design and ended up paying for it through a long gestation and testing period. An industrial project of this magnitude is also going to shove a lot of work on other projects aside. With Germany operating under peace-time conditions, the aircraft industry only had so many skilled men to deploy on projects.
If Germany produces 415 He-177s in 1940, what else does it sacrifice?
Just looking at empty weight, 415 He-177s weigh just shy of 7 million kg.
That adds up to the same as
780: He-111Hs; or
815: Ju-88As; or
1,340: Do-17Zs; or
2,120: Ju-87Bs.
Given that Germany produced the following in 1940:
1816 Ju-88s;
756 He-111s;
280 Do-17/217;
603 Ju-87s
those 415 He-177s are really going to eat into 1940 aircraft production capacity. True, making large aircraft is relatively more cost efficient than making smaller aircraft, but the He-177 wasn't really an aircraft designed with mass production in mind.
Basically, your asking Germany to cut its bomber production by a minimum of 350-400 aircraft (about 15% of bomber production) and more likely by about 450-550 aircraft (about 20% of bomber production) for a naval strike aircraft of dubious reliability and questionable battle worthiness.