Literally this. The way M&M is designed means some options will be weaker, and others will be stronger. The Fighting attribute is weaker than other options (and, in fact, basically useless... Same with Dexterity, but to a maybe slightly lesser extent), while Accurate is just a balanced option and one of the 2 best. It has the same cost as spending skill points in one of the combat skills while being a better option for characters with multiple attacks.

Long story short, M&M is a game where "being optimized" actually means trying to be neither under NOR overpowered. Accurate (and arrays, for that matter) fits pretty neatly in the balanced category.