magical damage is always considered to hit the rear of a target, but since garuda only gains a portion of the summoners stats, she needs more accuracy to hit the rear capIf T9 was anything to go by, I was below ACC cap by 1 point (490) and Garuda maybe missed once or twice on the last phase, only when the boss faced the party to shoot supernovas.
On average imo, if it's only down to about 2 misses or less, then it's fine given the bonuses you could gain from it, and in this gear set I think it's even more so. T13 seems to hit a lot of rears and flanks, so ultimately I wouldn't worry too much about 1 less then ACC cap for Garuda.
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