Lets look at the anihilate spec. We know it involves melee abilities and skills, so we gotta look forward on how to balance and twink out these stats.
As anihilte, you will want to have your accuracy as high as possible, because you want to miss or have your attackes parried or dodged by your opponent, especially your anihilate skill wich is your main dmg dealing skill,along with your dots rupture and deadly saber.
So , we wanna have our accuracy above 102%, why ? its simple. If your below 100% accuracy, you have a good chance for your opponent to parry your attack, and thats a waste of tempo considering you need to inflict as much dmg as possible to overcome your opponent in a pvp fight. After 100% accuracy,you get to penetrate the opponents defence, wich isnt rlly the case, because most characters have 5% defence, except tanks ,wich can have up to 20% or so. It is the ideal, if your opponent uses a defensive abillity, that ur able to overcome it and not miss on it.