A plausible POD might be to call the Philippine Army into US service when Japan joins the Tripartite Pact. That puts mobilization on a time frame similar to the call-up of the National Guard. In that event, mobilization could start in late 1940 rather than September 1941. During OTL, the Presidential Order to call the Philippine Army into service was issued on 26 July 1941 and Mac issued the mobilization order on 1 September 1941. That timing put their "ready to fight" planning date sometime after April 1942.
Using similar timing to OTL, the mobilization order goes out 1 November 1940. This in turn moves the construction and mobilization plan up to 15 February 1941 (versus 15 December). So, with an earlier "M-day" (1 November 1940), shift the transfer of troops and supply forward in a plausible fashion. Based on OTL, this puts ~120,000 men into training on M+106. With the new timeline, they get 9 months of training before 8 December 1941.
Aircraft deployment would probably stay on the OTL schedule because they were shipped when available, but other equipment and men would have been available. Moving the "M-day" would have a positive impact on the shipping situation. During OTL, 100,000 DWT of shipping was allocated but 1,100,000 tons of supply was sitting on the docks by ~M+91. The War Department made the commitment to reinforce the Philippines but they didn't have time to accomplish the task. By moving the M-day up 9-10 months the "shipping problem" is significantly mitigated.
It also gives the Philippine Army a 5-month head start on the lend-lease act. But even in the face of lend-lease commitments, the War Department found a significant level of supply and equipment (they just didn't have the time to get it there). Clearly not what was needed to fully "flesh-out" the Philippine Army, but much better than OTL.
The 34th and 161st Infantry Regiments ship on M+107 (OTL). The "Pensacola Convoy" (now absent the aircraft) left Hawaii on M+58. For the sake of argument, let's say the troops and artillery start arriving in the summer of 1941 (8 months after M-day). The Philippine Division now has 3 x US Infantry Regiments (31st, 34th and 161st) and its Philippine Scout Regiments (45th and 57th) are now available as cadre.
This scenario would give the USAFFE 9 Divisions on Luzon with 6-9 months of training (instead of 0-13 weeks) and much more equipment; plus the 61st Division on Panay and the 81st and 101st Divisions on Mindanao. Perhaps Brereton arrives much earlier as well and his plan to move the B-17s to Del Monte actually happens before 8 December.
Well, Mac is still Mac, but Homma now has a real problem on the ground. Air war would probably not have a different result (perhaps last longer). The Japanese did not have sufficient shipping (given their ongoing plans) to reinforce the Philippine ground force any time soon.