okotes in capped acc (which you should be while spamming crab sushi in merits)
sounds pretty reasonable to me. assuming you're mainly using polearm for birds (or mamool and eating sushi or pizza), kote would be good. otherwise, may as well get some ACC along with the base damage. for numbery stuff, say 20ATT is 5%~6% damage (somewhat absurdly, i used 450ATT, 330DEF, lv81, added 5 to ATT, then multiplied % increase by 4. such is the way of shortcuts). if 7 DEX is 5 ACC, that's around 3%~ damage. so 7 STR has to get 2%~3% to catch up with kote. if base damage is around 120~130 (which it would be), it of course needs to go up 3-4 times to match the ATT. you'll probably get 2 fSTR, and will almost surely get 2 from WSC (since the flooring happens after STR*.2 and DEX*.2 are added together).
so, they're usually close to equal. obviously, kote get better vs higher level or higher DEF mobs, and when ACC caps. if i were to only choose one, i'd probably go AF+1. i deleted my windower macros, but i'm pretty sure i had bandos in for penta actually. (shrug)