User blog comment:Eles99/Study of Shelling Critical Hit/@comment-24430017-20140508190703/@comment-24430017-20140509190736

@Tel.ladder It is commonly believed that levels do help accuracy in some way. This is due to noticable difference in performance when comparing fully maxed stats. The mechanics are not known though, so it may be the base accuracy is based on comparing attacker vs defender levels.