User blog comment:Shinhwalee/Major Event Preparation Guide for Admirals/@comment-26225416-20150418150430/@comment-25733368-20150418162000

With each upgrade you get bonus to accuracy. 10 stars are worth more than proto's bonus.

Even then, 35.6 at 8 stars has 19 firepower. That's already better than proto. Difference in AA is meaningless.

http://www.himeuta.net/f35-kancolle-help-support/questions-bbs-4995-2.html#post582852