This shows you haven't got a clue, sweetie-pie.
USN Acc elites classed rel-rel-rel and BVE reach the acc cap in the 70s - way before BB3. That's early enough. (Obviously, accuracy still increases, but by a fixed amount per level gained, as with all nations' gunners.)
After that, the only thing that matters is reload.
Optimising a BB crew for lower levels instead of higher ones is just fail, especially for USN whose BB3 guns keep the shotgun spread longer than most nations.