Hello, I'm new to this discussion & editing, however I have some information about Luftwaffe losses in Poland that correspond to what some have said above. 

 Losses-destroyed: 255 total as follows: 78 bombers; 31 Ju-87; 67 recon aircraft; 12 Me-110; 67 Bf-109.  Plus another 279 damaged.  However, I would think that the 40 on-hand Hs-123 attack aircraft of II Gruppe (Schl.)/LG2 would have had some losses, and that maybe those are counted in the bomber or recon totals.  The majority of the bomber losses would be He-111 & Do-17.  The recon losses are probably mostly those supporting the ground forces (He-45, He-46, & Hs-126).  It may include losses to strategic recon (Do-17E), however that is much less likely. 

 I also have information about which Luftwaffe units participated in the invasion of Poland.  I have created a spreadsheet that takes the published Luftwaffe Order of Battle for September 1, 1939 and cross-indexes it with aircraft types, locations, numbers, participation-yes, no, or unknown.  I gathered information about the numbers and these units from various sources. This leads me to some interesting points.  Can you tell me the best way to attach this spreadsheet for your review?Bold text 

 Some of the points: 
 Currently there is not one accurate & complete source for all the details. 
 My analysis leads me to believe that the Luftwaffe used for the invasion of Poland: 
 44 Bf-109 C/D; 128 Bf-109 E-1; 95 Me-110: Total fighters 267 (more than the commonly reported 210 or 216) 
 235 Ju-87 A/B-1; 40 Hs-123; 34 He-45 & He-46; 108 Hs-126; 658 He-111 & Do-17 bombers.  I think the bomber breakdown is as follows: 170 Do-17E; 167 Do-17Z; 239 He-111P; 82 He-111H. 

 Note: My numbers are based on the on-hand strength of the participating units, not the serviceable numbers.  Of course, we will never know if every serviceable aircraft was actually flown in the operation. 

 Other points: The Luftwaffe was in the process of converting, upgrading, and renaming many of its units at the same time as it was growing in size.  In bombing units, the Do-17E was beginning to be replaced by the Do-17Z and in a few cases by the He-111H.  It is not clear if the He-111P was being replaced by the newer He-111H.  The He-111H could have been used mostly to fill out the new Kampfgeschwader units.  The He-111J was used on the Baltic in maritime strike units.  Also, almost all bomber gruppe were assigned at this time (as it appears) 4 staffeln not three.  This was also the case with the Jagdgeschwader units as well.  Not all Geschwader had the (later standard) three gruppe organization.  Most were still forming up into three gruppe, but were not there yet.  Among the 14 then active Kampfgeschwader (not counting LG bombers), only KG27, KG4, KG53 & KG77 had all three gruppen plus the stab (staff).  Among the five active Sturzkampfgeschwader (not counting LG stukas), only St.G2 had three gruppen. The rest had only one each. 

 Now let's look at the fighters: There were on Sept 1st: 14 active Jagdgeschwader, and five active (in-name only)Zerstörergeschwader.  All the Zerstörergeschwader units (ZG1, ZG2, ZG26, ZG52 & ZG76) were to be converted from Jagdgeschwader units (JGr101, JGr102, JGr126, JGr152 & JGr176).  These units converted from the older (Jumo-engined 2-blade prop) Bf-109 C/D to the new Me-110C-1.  Note: No ZG units used the Bf-109E-1 as a stop-gap. However at the outbreak of war only ZG1 & ZG76 had partially converted (one gruppe each).  The first unit equipped with the Me-110C-1 was the I(Z)/LG1.  All three of these Me-110C-1 gruppe participated in the Polish invasion. 

 Also ironically, I/ZG2 (still known as JGr102) participated in the invasion of Poland using its older Bf-109C/D.  I'm guessing that Luftwaffe headquarters screwed-up and deployed this unit to the Polish border, not knowning that it had not converted yet.  The real irony is that one of its pilots flying a Bf-109D would become the Luftwaffe's first WW2 ace in the Poland fighting (excluding the Spanish Civil War)! Then as a futher twist, this pilot was killed a few months later on take-off in his new Me-110C-1.  A side note: the 44 aircraft of I/ZG2 (Jgr102) could account for the previously unexplained increase in fighters used in the campaign. 

 The Bf-109 C/D models had been completely replaced (or displaced) by the new Bf-109E-1 in the Jagdgeschwader units with the following exceptions: Specific Night Fighter Staffeln, the Maritime fighters of TrGr. 186, and I/JG70 (soon to become I/JG54).  There were seven gruppen of the five Zerstörergeschwader that still retained the Bf-109C/D, but I believe only I/ZG2 participated in the Polish invasion. 

 JG 72 was flying the Ar-68 as night-fighters. Of the 12 active Jagdgeschwader using the new Bf-109E-1 only JG 26, JG53, and JG77 had two gruppen, the rest only one each.