What places in and around Dresden might the Allies have considered targets of military significance?
From the allied perspective ANY build up area or industrial complex
The debate controversy surrounding Dresden was essentially a post war issue initiated by Nazi propaganda immediately after the bombing - according to allied intelligence there were 110 factories contributing to the German war effort including poison gas plants, weapons factories and many more, it was cited as a major communications hub - the controversy centers round the failure of the bombing to concentrate on those targets leading to claims of carpet bombing - however virtually every German city of any size was subjected to mass bombing raids, Dresden was just another.
Dresden was a rail hub of three major routes and Colonel Harold E Cook a US POW who gave an eye witness account immediately before the raid describing the area as "an armed camp with thousands of troops and vehicles"
German propaganda 2 days after the raid claims Dresden has "no war industries but was a city of culture" - given the stage of the war the raid was launched on it really made no difference to the outcome of the war