The last two levels still yield you some noticable improvement concerning the spread with certain guns. So once the RLD gunners hit 120, they should perform exactly the same, or, depending on the vets and reload/or base stats of the ACC gunner, reload faster.
As for the OPs question: Yes, boost your gunners. They will reach the caps faster and you will have more fun that way. If one pair is just for AA purposes, you won't need to boost that one.
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