So now that the Engetsuto Can get the +10 ACC augment, Tomoe still better? I'm assuming so because of the higher base damage, and the 5 acc/atk, but wanted the smart peoples opinions. :)
this is one of those questions where you really need to look at your total ACC/ATT and target. if you take it at face value, what's better 5-7 (sorry, not sure which it is since i haven't looked at evolith stuff) ACC or 1 base damage and 5 ATT, the answer will usually be 7 ACC. 1 base damage is about 1% melee damage, and .8%~ WS damage, 5 ATT is usually around 2% melee and WS damage, for a total of something like 2.9%~ total DoT. 7ACC is at worst 3% ACC, which gives you a little over 3% melee DoT and WS frequency (so a little over 3% DoT) and at most 4% DoT***. again looking at things without regard for the rest of your setup or your target, if it's WS ACC+10, that's going to lose to 5ACC 5ATT 1 base damage.
however, it's possible that tomoe's sTP is something you need (need to do some store TP calculation, considering especially whether or not you have rose strap, rajas, etc). it's also possible that your ACC will cap at some point (melee or WS), which more or less immediately puts tomoe back on top.
like vlor said, there's also the fact that the bonus is only active vs birds (i'm kind of just dismissing the WS ACC+ one, b/c i think it's just not that good; you usually take haste off for ACC in WS, and full-time ACC adds more WS anyway, eating away at the bonus of an extra few points on WS ACC). at the moment, you might only use polearm when meriting on birds, but it has other uses. it's a good zerg weapon when you're heavily buffed, and it's usually superior to GK everywhere if your ATT and ACC are high relative to your target (weak dynamis and limbus, heavily buffed mamool merit pts, etc).
i guess the bottom line is that situational factors will probably render tomoe (and leviathan's) superior, but at the same time, the difference will be a small %. tomoe is rather easy to obtain too... but neither is really a bad choice.
*** the 7ACC being at worst 3%~ DoT and at best 4%~ DoT is referring to the fact that while 1 ACC translates to .5 ACC%, ACC% is apparently truncated into an integer. so, start with 75%, add 1 ACC, still 75%, add 1 more, 76%, add 1 more, 76%, add 1 more, 77%, add 2 more, 78%. in other words, 2 ACC is always 1 ACC%, but 1 ACC is occasionally 1 ACC% and occasionally 0 ACC%.