I had the same question in my mind as well when I first looked at the US gunner. There wasn't many info about which way to choose so I made a little calculaton to see what "if" ... I believe the data is either 98%~100% correct or 100% wrong(wrong algorithm). I don't have US crews to prove the data myself so if you find something wrong with the data, please let me know.
The first(left) number is Accuracy, second(right) number is Reload.
Real stats: your base stat x (30, 40, ...) + the number
Order: Lv22->Lv42->Lv65
Type: ---AAA--- | ---AAR--- | ---ARA--- | ---RAA---
Lv50 : 440:304 | 440:304 | 416:328 | 328:416
Lv60 : 590:384 | 590:384 | 536:438 | 438:536
Lv70 : 750:464 | 740:474 | 666:548 | 558:656
Lv80 : 920:544 | 890:574 | 806:658 | 688:776
Lv90:1090:624 |1040:674 | 946:768 | 818:896
L100:1260:704 |1190:774 |1086:878 | 948:1016
Conclusion: 1. Lv22 promotion affects the most 2. Besides AAA/RRR, the differece between each path is minor, which can be upgrade/balance by your sailor's base stats 3. By personal experience, Skill > Stats. Having +2000 in accuracy won't help your performance if you are still using auto .
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