Appreciate putting real numbers on my wild overexhaggerations XD.
But, If i may? Are you considering TP gain in this equation? Dual Wield hits are going to net you about what, 10~11TP or so? Where as Shuriken are going to net you about 5-6, So while with a D:407 Shuriken you'll get the same damage, You get half the TP, making it still, far less useful as it'll impact your WS Frequency, which is generally the biggest issue with Shuriken.
Which is why, in one of my few "Pro Shuriken" Posts, I suggested SE introduce a Job Trait that increases TP Gained by Shuriken by 1 (Up to 5) per trait level, Starting at level 15, maybe even let us merit it up to ~15.
Further, You're also assuming you have 0 Double Attack, Triple Attack, or Quad Attack... The math changes a bit when you get there, Its also assuming your Acc/atk is the same as your R.acc/R.atk, while is almost never the case. D:407 would be a good start, But honestly it'd still be awful once you factor in everything ^ there.
Still appreciate the run-down, Though 400DMG Shuriken is still probably outside the realm of possibility XD



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