Akuun, I'm interested in seeing the data you have that demonstrates to you that ATK is more valuable, point-for-point, than STR.

As far as I can tell, there is no interdependent relationship between the two, meaning they don't have to balance each other out on some sort of related scale, but my observations are limited. Because STR is available in similar proportions on gear (at better than 2:3 valuation), and in a ~2:3 ratio on materia, I don't see a reason to favor ATK at all.

However, should data prove otherwise, I'd be happy to 180, as long as it means I end up doing more damage.