User blog comment:Shinhwalee/Major Event Preparation Guide for Admirals/@comment-25733368-20151017132547/@comment-26458588-20151019120736

Even though Abukuma has a great value as a ship, I wouldn't call her as #1 BP priority, even as a #1 CL priority. I feel that abukuma's a little bit over-hype by what she offers.

1.) There are other decent CL's out there(Sendai no.1 priority because of her NB equipment, Jintsuu still hold her ground against abukuma, would elaborate this further), while there's only Tone-class and Mogami-class as CAV, with the latter being crappy. I would place her as a second BP priority though, equivalent of the Fusou's with the reason being the same as the Tone-class but lesser priority.

2.) Even if you can get a daihatsu from Abukuma, its still not worth imo as you need 2 more to use her effectively.

3.) On abukuma vs jintsuu, abukuma offers an opening torp for a crappy daytime shell and a slightly weaker night battle. Opening torp is nice, but if abukuma somehow derp'd her opening torp(opening torp against Ru), you would want jintsu who COULD PROBABLY deal decent damage against Ru with here DA. But again, you'll less likely depend on combined fleet's shelling phase and prioritize Opening airstrike/torpedo/support exp'd to protect your escort and let them deal do their job on night battle.

Don't misunderstand, I'm only shedding my thoughts on how abukuma's a little bit over hyped. I like abukuma, she's my most used CL atm(lvl 96, jintsu and sendai at lvl 84, I k2'd jintsu and sendai before/during the Spring event, I k2'd abukuma before the summer event).

What I want to say tho is that newer TTK should prioritize Jintsuu and Sendai for CL and Tone as 1st BP priority as their initial value over Abukuma is albeit higher. Abukuma, on the other hand, takes time before you can fully utilize her value(3 daihatsu; BP; in late game case, lots of maruyu for TCI which torpedo stats = improves her opening torp) but once you've invested enough for her, she'll have a higher value than other CL's.