I'm curious if there is a picture about of this item? I'm not sure if there is such a thing as Magic Attack Bonus being a percent on the item, because doesn't it turn into a percentage anyway?
Weird, these are basically just NQ Morrigan's Cuffs. That said, what these have going for them is that they can be used by a wider variety of jobs, they are free, and they are typically going to be easier to obtain.
For reference, compare them to: Morrigan's Cuffs Rare/Ex (Hands) All Races DEF: 21 MP +25 Accuracy +5 Attack +5 Magic Accuracy +5 Magic Attack Bonus +5 Set Enhances "Magic Atk. Bonus" Effect Lv. 75 BLM / RDM / BLU
By contrasting the two, we see that Goliard's grant: -3DEF -25MP -1ATK -1ACC -1MAC -1MAB Set: MDEF VS MAB
Still, since getting your hands on Morrigan's Cuffs (or would that be in) isn't exactly easy, I think most people would be pretty happy with a pair of these. ^^
Now Im not a Blm or Rdm, but Im pretty sure that every "Magic Attack Bonus+#" equip is a %.
Like the Magic Att. Bonus I trait is a 20% Increase in dmg on Spells, so basically an item like this would give an additional 4% Increase in dmg on Spells.
So Id think that, unless you were more concerned bout actually landin the spell for Full Dmg (Not Gettin Resisted), then these cuffs would be better than Zenith +1 because o' the Magic Acc +4.
But if you were just going for straight dmg, then the Zenith +1 would be the way to go as itd add 2 more percent to your Spell Dmg over the Goliard Cuffs.