Thanks for noticing the TM Espadon +1/2 Attack Bonus, that was a slipup on my part, and the Attack Bonus is always active, sorry about that.
As far as the PCC/Shield Torque question, I would say that it depends on your other gear and what you are fighting. If you have enough other DD gear to either eat Attack Food or Defense Food and still hit reliably with the PCC, personally I would use this. On the other hand, though, if you lack the other DD gear that's acceptable at that level range (65, meaning Hauby, Life/Potent Belt, ACC ring) and still have to eat Sushi to hit a good %, or are overcamping to the point that you can't hit reliably, the benefits of the Shield Torque would outshine the PCC, in my opinion.
Although ACC+10 is really awesome, don't forget that every Shield Block gains extra TP and cuts down damage, which might benefit you more if you're getting smacked around tanking something a little too early.
Thanks for the nice words, and mentioning the Shield Size and Skill Up equation, I'll edit that into the beginning right now.
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