Big issue I have found with spreadsheet esp for jobs with defensive traits like counter. Is the DPS sheets have what I call the "Brick wall syndrome" basically in the perfect world of supreme DD where you hit every thing as hard as you can and nothing hits back.
The 2nd set will be highest DD out put if, but if per chance you are tanking on mnk the 1st might be viable. nothing wrong with having higher acc and str for higher content. It also may be an old school ideal but I find subtle blow being capped when tanking on mnk or ninja a nice bonus when low manning with limited healing support. salvage II comes to mind, but then again I play thf mainly now-a-days, but used to main tank as Mnk a lot when salvage in toa was big. (game has changed, I know). Good luck with your gear sets. (*^.^*)
EDIT: for goodness sakes i type like a 10 year old @ 3am: going to bed.