Really? I have no idea. Seems like there's a TON of unnecessary Magic Accuracy on our gear nowadays. Even without MACC roll, I don't think I've ever been resisted (with the right atma) and that was BEFORE all of this new gear. Check it out:
Navarch's Mantle
[Back] All Races
DEF: 9 Ranged Accuracy +7 Magic Accuracy +7 Enhances "Snapshot" effect
Navarch's Bottes +1
[Feet] All Races
DEF: 20 AGI +10 Magic Accuracy +8
Enhances "Quick Draw" effect
Occ. enhances "Courser's Roll" effect
Lv. 81 COR
Navarch's Frac +1 Ranged Attack+10 Ranged Accuracy+10 Magic Accuracy+8 Enhances "Triple Shot" Effect Occ. enhances "Tactician's Roll" effect.
Navarch's Earring Rare Exclusive
Earring
Ranged Accuracy+3 Magic Accuracy+2
Lv90 COR
Schutzen Mittens Rare Exclusive
Hands
DEF:16 AGI+8 Magic Accuracy+5
"Quick Draw" TP Bonus
Lv86 THF RNG COR
And those are the +1 AF3, the +2 has even more. I really want to know why. It seems a bit overkill to me. GIVE US MAB INSTEAD! If someone really is getting resisted enough to actually need ALL of that MACC, than yerdoinitrong. I've fought some of the hardest mobs in Abyssea (so far) and really do not see myself getting resisted that much, if at all. With atma, enhancement buffs and some old AGI gear, it seems like all the MACC is unnecessary. While there are some nice stats on them, and there is more gear with MAB, I really wish some of these pieces gave MAB instead.
