I completely agree it depends largely on army makeup. High power and low power units both tend towards wanting +crit gear. The former because they are close to max damage from attack anyway, the latter because they have a larger variance of damage.
For example, my final army finishing as a Warrior on hard was: Inquisitors, Red Dragons, Black Dragons, Paladin's and Royal Griffons. The griffs I added right at the end.
Paladin's had Banner of Faith, everyone had Dagger of Judgement and Axe of Lightning, attached is the stats on my Red Dragons.
Over 100 Attack, 78% crit. Gaudi as my companion means 100% crit (maybe 95 is cap, don't recall) against demons and undead. Black dragons are similarly pimped out. So long as I ain't fighting Ancient Vampires in vampire mode (Shudder) I do just about maximum possible attack damage from each stack on every attack.
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