WB627,
You may not be happy with the description but that is in effect what happened.
Post the Butt report and the adoption of area tactics the targets became the built up areas of cities and not military or industrial targets.
The ultimate proof of this, apart from statements from Harris himself, lies in the target maps from the Dresden raid. The industrial areas did not even lie within the targeted areas, the target was the unburnt/destroyed areas of the city itself.