Yes!

I don't think this would be suitable. For example, a fort in the mountains would have fights in the ocean, which would make no sense at all. Moreover, the naval shell damage buff doesn't have any purpose, since the majority of CCNet's forts are in the center of the land, with no naval ship being able to reach it. Naval cannons are supposed to be against other ships, not against blocks such as deepslate. ( I suppose blocks means other than concrete, terracota and redstone )

Why are naval cannons not supposed to be able to do coast bombing? Its pretty reasonable and useful. Yes, theres not much forts reachable by naval cannons - but they exist and may exist in future, right? Why 14 inch (350 mm!) shouldnt have large damage? I think, it should be even more powerful than howitzer cannon.
If this fort in mountains will have a carrier using planes over siege zone - why is it not suitable? We already have tagging at regions - so even tagged ships/carrier at sahara region gonna give LARGE points (and yes, sahara was won by naval way couple times). Why shouldnt it be a thing for forts too? If youre pulling a carrier - it should be not just materials, but points and win of siege risk.