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the exe changes to support separate sprites for NAV/TAC/STR were implemented in 1.05. however the .spr files weren't updated to refflect the new functionality.

as a result only STR uses the unique nation sprites and TAC/NAV (which previously just piggybacked on the STR sprites) now use a default sprite.
 
Thanks. Does that mean I could just use my old files renamed (as "T-TACTICAL" and "T-NAVAL" series or do they have to be named otherwise?) and keep the default T-BOMBER for the strategic?

Yes. That's what I have done. And you only need to rename the .spr-files under gfx\maps\units if you want to use the same T-BOMBER sprite for all.