Nonsense. There's nothing incomplete about our model for lift on airplanes.
Maybe to put it differently, the "Newtonian" model of flight comes out of assuming CoM applies, which we know isn't universally true.
EDITING: of course it always "applies" in the sense that there is a definable system in which total momentum will be unchanged, the point being that there is no guarantee that's a system in which the plane gets lift greater than its weight
If you're asking how to derive the Navier-Stokes equations, use continuum / conservation principles.