Yall just look for reasons to argue. I just think 20 str 3 double attack beats 14 attack 5 str lol. That's all. I admitted acc doesn't matter much, but on VW tier 3+ and legion and such, yes you will want acc in your build. Not with amano though.
Going to deal with the atheling/unkai back part first. They are almost exactly the same so as long as you use one or the other no one gives a ***.
As for the acc issue every first hit of a WS gets the acc boost (how is this not common knowledge, glad some people mentioned it above. They get my +'s ^^) but if you only land 1 hit with shoha (the first) fudo would of been the better choice. For this reason I shoha in unkai kote +2 and the fact that MASA SAMs should also be using acc+ food on things like ig-alima. Thats just to sure up the massive acc they loose in the tp phase more than WSs though.
Not had a chance to do legion yet but I can assume that acc+ food for MASA SAMs is the way forward in there also.
Lol and who uses fudo? On EP ***, yeah go all out str, who cares. But on high end ***, you need acc.
EP mobs are a great example of when Fudo excells because pDIF is capped and capping pDIF on stronger mobs is waaaay easier with shoha due to the att boost. If it can be made up through buffs though Fudo will win again.
Edit: Stop making Fudo sound like a second rate citizen to shoha!! Learn when its best to use which WS @ fupa
Sorry for the long post ._. hope not too much derp in there.