I'm currently sitting at like 259 Acc (been pumping up via crafted jewlery in preparation for the 27 Acc loss going from DL Cowl to AF2 Body + Vanya Hat), and my Garuda hits 100% in Coil T5 atm. So, while I'm not super sure about the accuracy caps for SMN and pet, I believe they are 434 and 448 respectively. (could be wrong)
But, besides all that, I know that a full BiS set for SMN, which consists of the following:
Summoner's Horn
Summoner's Doublet
Summoner's Ringbands
Allagan Rope Belt of Casting
Allagan Breeches of Casting
Allagan Boots of Casting
Hero's Necklace of Casting
Allagan Earring of Casting
Hero's Bracelet of Casting
Hero's Ring of Casting
Allagan Ring of Casting
... has only +86 Acc, which puts you at 424 Acc total, meaning you need food to hit the T5 Acc cap. It also means that Garuda has pretty shitty accuracy if you encounter any of the buffs that reset her stats. (Spur, etc.)
So, to that end, I did a comparison of all the BiS items to other options you have in the end game (AF2 vs Allagan, Allagan vs Crafted, etc.) to see where the most cost effective slots to dump int for more accuracy are. Here's what I came up with:
Allagan Rope Belt of Casting vs Hero's Belt of Casting
+11 Acc
-2.95 Weighted Int
+3.729 Acc per lost Int
Hero's Ring of Casting vs Pentamelted Astral Ring
+12 Acc
-4.55 Weighted Int
+2.637 Acc per lost Int
Allagan Ring of Casting vs Pentamelted Astral Ring
+1 Acc
-1.6 Weighted Int
+0.625 Acc per lost Int
Hero's Bracelet of Casting vs Pentamelded Astral Bracelet
+12 Acc
-4.95 Weighted Int
+2.424 Acc per lost int
Allagan Earrings of Casting vs Pentamelded Rose Gold Earrings
+12 Acc
-4.75 Weighted Int
+2.526 Acc per lost int
Hero's Necklace of Casting vs Pentamelded Astral Choker
+12 Acc
-5.15 Weighted Int
+2.330 Acc per lost int
Allagan Boots of Casting vs Summoner's Thighboots
+6 Acc
-3.45 Weighted Int
+1.739 Acc per lost Int
Allagan Breeches of Casting vs Summoner's Trousers
+10 Acc
-5.1 Weighted Int
+1.960 Acc per lost Int