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I wouldn't expect that an employee working for a US airline would ever be eligible for the foreign tax break. The break is intended to be for people who work for foreign companies, and satisfy the physical presence test or have bonafide residence status outside the US.
You don't have to work for a foreign company to be entitled to the Foreign Tax Credit but you do have to satisfy either the physical presence test or have a bonafide residence outside the U.S. like you said. In other words, a person could work for a U.S. company abroad and so long as the residence test are met, they would be entitled.