better buy reload gunners as reload caps much later. It is upto you if you want to class them as acc or rel.

I went with reloads and am very happy with my overall reload. In WAW games the caps are removed which allows for a much faster shooting pace. If you have the money you can make your lion 2 shoot like a machine gun :P

Thanks a lot m8  ;)

If it were to be me, I say Elite Accuracy classed as reload.
As a matter of fact, pure reload will suffer until  lvl 80+ with the spread.

What will be the point to fastest reload, when you can't hit anything? Better have fast reload and good spread earlier which helps your leveling, unless you can endure having ugly spread.

My first choice would be Elite accuracy classed as reload, same as richard suggested. This way you will hit both Caps rather early.
Using elite reload for a gunner isnt wrong but you either cant cut him down on crew as much as elite acc to make space for some additional armor but you might gain a additional 0.2sec reload time in WaW. 

NIbor the time earned when it comes to rel elites classed as rel is not 0.2 secs.  when it come to WAW with an L2 i can shoot almost once every 1-2secs (if i am not mistaken). Anyhow not expert on the subject just my opinion and what i did with mine

Wether you buy accuracy or reload, always CLASS them as reload or you will hit the reload cap incredibly, if at all depending on wether you invest in fully experting them.

If you buy accuracy, you will cap reload 2 levels later than if you bought reload (which will be lvl 73 at the earliest with 40% vets or 84 with 100 vets) but you'll cap accuracy 4 levels sooner, which you will cap 'at level' between early as 56 and cap for 120 at lvl 89 (with 100 vets).

So personally, I recommend accuracy.

Elite Accuracy

100% experts + boost, cap accuracy at 96 and cap reload at 100.

Elite Reload

100% experts + boost, cap accuracy at 105 and cap reload at 97.

(When it comes to accuracy, capping at level keeps you capped every level from then on.)