To be honest, this is one of the opinionated questions you'll never get a correct answer too. At those levels, a single party is enough to get you a full level and by the time you are done parsing one, making a parse of the other pointless (the level will mess up the comparison) thus never getting an exact answer. The problem with the choices is 3% might get a single attack extra per mob which is far more than most +attack options will give, but the +1acc can boost your overall accuracy enough to make it worthwhile. Considering your options for accuracy are fairly limited at that level, (Snipers are only real choice unless you can afford PCC until 48 with Life belt, maybe some weapons have +acc?) the Luisant may do more than the Fumas will and the Luisant helps WS damage whereas Fumas do not. In my opinion especially for the level, you can't go wrong either way. Both offer some improvement and considering the level, the improvement won't be noticed enough to make a serious decision out of it in my opinion.