Pretty certain it varies from monster to monster, OP. Garuda, for example, seems to have particularly high evasion. Stacking accuracy on her is a bit more important than elsewhere. I don't think focusing on ACC is ever a waste (until you're at 100% hit rate of course) considering misses don't build TP, don't generate threat, and don't let you combo. Plus, who wants to miss a long-recast weaponskill?