ItemSet 339436
I'm not touting this is best, its just where I've landed at the moment with playing with gear. I think this sits really well when using Ryunohige (due to maintaining the multi-attack) but falls (very slightly) behind other options for the other polearms. The way I look at it, is the higher the content and the lower your WS dmg is, the more I like this option as its guaranteed damage that a slight increase in TP may or may not make up for.
In all honesty though, I think once you reach a certain point in Store TP and getting enough TP in one jump to WS, you're talking very minor differences. Accuracy >>> Store TP (68 with /Sam) >>> Multi-Attack (hope it procs) >>> Damage