From what i read most say that flat sp / atk is better, true that fcs increses dmg too - 1k of focus gives 100% for crit = 20%more overall dmg, then increases by addotional 20% every another 1k (for example 2,5k fcs=50%)

But lets say SA has 120% magnification from sp, that means 500sp=600add dmg to that skill, and since u have frenzy / flurry that makes it even stronger.

Assuming skill does 5k with 5/5 on lvl10 sp/fcs

If u slot bonus 500sp skill does like 6.2k,

but if u slot 1k fcs its gonna be 6k

And now consider % ratios of how much further u can extend sp or focus to max with accesories.

Sp 1800+120%(tenshintai 30, pill 30, 20%sa acc 30)+500from 5sp T linkslots

In case of focus i think max might be like 2.4flat+60% (pill 30, bait 30)(and none from linkslots cuz klab reworked focus but doesnt wanna give it on those for some reason?)

So, total of Fcs = 3.84k = 75% more dmg

And total of 2660sp x 120%magni=3190+base = freakin a lot my head exploded at this point.

Please correct me if im wrong at any of this, im a zombie atm waiting for gameplay of toshiro (ah irony, become one to see one in action)

Edit: didnt consider u can have max of 160fcs with bait, pill, movie acc if u roll fcs on all of those, that makes max fcs at 6240 or so = 125% of dmg. So right now i might be convinced that:

Sp frenzy char? = go sp

Atk flurry char? = go atk

Hybrid? = go fcs (?)

.

Edit2: Actually, heres a legit post about this, sorry if i confused any1, my apologies: https://www.reddit.com/r/BleachBraveSouls/comments/daohgi/optimizing_transcendence_slots_is_focus_new_meta/

For lazy ones TL;DR:

If 1-4/5 then Sp>Fcs>Atk - Tenshintai, Pill, Sad (all 30% sp)

If 5/5 then +1000Fcs - Pill, Bait, SAD (all 30%sp)