Tenacity proven better? (BiS for tanks?) Gear Stat Calc

[Shinkyo]

Snip

I did a similar comparison and where the spreadsheet falls short is that it doesn't value SkS at all currently.
Another thing to consider is that if you stack DH, you can't have the full benefit of the food buff because you can't reach high enough value to cap the 5% buff at 85 stats point.
Stacking crit is also not a good option because you can't max your food buff either (while avoiding Tenacity) and can't get near the 3500 DH+Crit threshold where Crit become more valuable that DH.

Personally, I've converted the SkS difference into Tenacity (slightly buffed because SkS>Tenacity) and it puts the DH build at 1% higher than the Tenacity one.
I'll gladly trade that 1% dps increase for 5.5% mitigation but that's a personal opinion.