you'll hit the rld cap very early no matter how you class the 3rd time.  

if you class ACC,  you'll hit accuracy cap 1 or 2 levels sooner than if you class them Rld.

Your gunners will reach the accuracy cap no matter what, assuming you have them BVE-ed.

to give you an example, my 9/12 rld-rld-rld gunners reached the accuracy cap at around lvl 100.   

If these are your first pair of gunners, then you should class ACC, just so you can reach both caps sooner. 

Class your gunners reload again.

The only remaining reason to ever class US gunners to ACC at any time is for the 8"spread in blitz, which no longer applies to your gunners.
With your gunners being elite acc and bve on top of that, you'll have absolutely no problem to hit the acc cap, without checking any tables they might even be damn close to it already making classing to acc even more of a waste.

Retard mode ( W@W) is another incentive to get the best reload you can.

So....

RELOAD RELOAD RELOAD

for both Gunners and AA? 

BVE?

Also, I'm still not 100% on doing two sets of gunners. Currently for the USN, I got two elite, premium accuracy sailors, level 61, classd rld, acc, then plan to go bakc to rld.

How much am I realy missing out?