Well I guess it'll take time and theorycraft...but I would like some clarification:

The Gae Bolg Animus in the patch notes screen has ACC+40 and CRIT+28.
After using the Sphere Scroll it has SKS+31 and CRIT+44

That means he lost his ACC? or do they add up?
I don't think the resulting weapon would have ACC+40 and CRIT+28 as base bonuses plus "additional bonus" of SKS+31 and CRIT+44