There’s either a lack of interest in or a lack of knowledge about this downward vision window situation but not on my part, particularly because I’ve come to realize that I definitely overstated the likelihood that it was in “almost all” of the early Navy monoplanes. Of the four monoplanes contracted for in 1934, only the TBD clearly has one, a bombardier’s window (located behind doors beneath the pilot’s feet) as did its biplane competitor, the TBG. The other three, the BT (forerunner of the SBD), the SBA and the SB2U, possibly had the windows at some point.
The two fighters contracted for in 1936 definitely had windows - the F2A had a really big one and the F4F had two small ones straddling the fuel cell (pilots smoked in the cockpit too). The one-off NF-1 (a Seversky designation standing for Naval Fighter #1) was provided gratis to the Navy for flight evaluation in 1937 but I’ve never seen a picture of its belly so I don’t know if it was compliant in this regard.
Two of the three fighters contracted for in 1938 had windows and the third may have had. The XF4U and early production F4Us definitely had the window as did the Bell XFL-1. After closely studying XF5F photos, it looks like there might be a window where the fuselage fairing begins on the underside of the wing. It’s not depicted on any drawings, and the cockpit photos don’t quite cover the area, but there are indications of one.
Finally the SBD, which was in development throughout during this period, definitely has the window.
The new aircraft contracted in 1939 for development, the SB2A and the SB2C, clearly don’t have it nor do any subsequent aircraft.
So it would appear that sometime in 1935 or 1936, the Navy decided that it wanted downward vision windows in its monoplane fighter and dive bomber designs and after 1938 they didn’t, although the aircraft that had them continued to be produced that way for at least a while.
As implemented, except maybe for the F2A, it provided very little extra visibility for fighter pilots since on all the other aircraft they weren’t more than smallish portholes. I could see some value for a dive bomber pilot being able to spot a ship when it was between his feet but it apparently wasn’t valued enough to continue the practice. TheTBD and TBG windows were for a specific requirement - it was to be used by a bombardier for horizontal bombing. In the TBD he crawled down under the pilot from his middle seat position and used a bomb sight located in the window; in the TBG, the bombardier was located in the most forward cockpit ahead of the upper wing and the F4F-like landing gear and had a bomb aiming position with window in the lower fuselage. Did I mention it was ugly?
As Dick suggested, one possible explanation is that the fighter pilots liked the downward visibility that they had in the F3F with the cockpit located just aft of the lower wing. The manufacturers, except for Brewster with the F2A, apparently paid only lip service to the requirement as they sometimes do and it disappeared after further consideration.