That's... not exactly true. The problem is, SSR accessories are really rare. When you do find them, chances are really high that it'll be total garbage. But, if you DO find a good SSR, it'll entirely blow SRs out of the water.
So, the point is, either go for good SRs or good SSR. Affliction (for characters with debuffs) >> Atk/Dbl > Def > garbage. There's a proper list in the actual Accessory thread, but that's the short version.
Personally? I went for good Rs first. Mostly because finding good SRs is a pain in the bloody ass, and secondly because you can get three max level Rs for the cost of one max level SR.You can forget about accessory points and shop mechanics, really. Just go farm AQ, the highest you can clear, and that's it. Once you find an accessory you want to use, level it up using the other accessories that have dropped.
Just notice that going from level 1 to max level is HIGHLY recommended. Leveling a level 2 accessory to max level is already TWICE as expensive. Sanathlig has made an... okay... ish... calc for this, so play around with that to see what you need to hit max level.Considering how even low ranks can have impressive grids now, I wouldn't be too sure about that. I'd say that 100% Assault is the "pain barrier" where clearing AQ4 becomes less of a chore, though with a good group and elemental advantage you absolutely can do it much, much earlier. You will need to know how to fight against all three waves though, as all of them can be very deadly. Do NOT shy away from going full out even against the first wave, I've often full-bursted in wave1 for example to prevent a trash mob from reaching Overdrive.
So, with a good grid and a good group, maybe even you could clear one or two AQ4 elements? I wouldn't recommend testing that right away though, try AQ3 first at most. If you AQ3 seems easy-ish, then AQ4 should be doable.