Whoever says stats are broken, they are correct.
Whoever says DEX helps, hasn't tested it.

I keep my Dex at 15 and all my elements at base and it has no impact on any fighting situation.
The only thing I have seen to affect accuracy is your rank & weapon vs the mob's rank and mob type.
STR VIT MND and INT are the only stats I have seen make a difference, and since I don't play as a mage I go all STR and VIT.