I can't really tell if Dynia is a troll, but he's got a point prioritising accuracy over damage (up to a point), due to the limited health of the mobs. An extreme example to illustrate, 100% hitroll for 10 damage would be better in BG3 than 1% hitroll for 2,000 damage even if the latter has a higher expected damage over time. This is even more important since damage affects concentration, so misses may leave your party incapacitated for longer.
What you're referring to there is the effect of overkill, and to some extent you're not wrong, it's not 'average damage' you want to maximize, it's not 'accuracy' you want to maximize, it's 'average number of actions to kill' which you want to minimize. But that's actually a feature of Great Weapon Master and Sharpshooter as well, due to how they toggle.
Simplistically, let's look at the ring options presented. Indeed for targets of 30 HP or less the +5% accuracy, moving from 90% to 95% is better, since it's (number of attacks to kill divided by accuracy) 1.05 average attacks to kill them instead of 1.11. But for targets greater than 30 health, let's say something at 50 health, it's 2.10 average attacks to kill with the +1 accuracy ring (since you need to hit twice at 95% accuracy) vs 1.11 average attacks to kill with the +100 damage ring. Put another way, you need 16 enemies with 30 or less health for every enemy with 40+ health for the better accuracy to be 'worth it' on average. If you have an enemy with 110 health, that's still just 1.11 average attacks with the huge damage ring, or alternately 4.21 attacks with the + accuracy ring.
So yes, depending on the enemy distribution, it *can* be better to focus on accuracy, since overkill is a thing, and dealing more damage than they have health isn't helpful. That has its limits of course, and certainly does not make improved accuracy *universally* better, especially when the disparity is as large as it is. But as referenced before, you can toggle it. So looking at a more common example from the early game - A level 4 Thief Rogue has Sharpshooter, and has 16 Dex, +1 hand crossbows, the bracers of Archery, and has Bless and Advantage since they have good party support. They have a mix of targets, such as hyenas and Gnolls. The hyenas have 7 HP each, meaning guaranteed they would be taken out in 1 hit without Sharpshooter. The Gnolls have 18 HP, and need a 7 to hit without Sharpshooter (91%), or a 12 to hit with Sharpshooter (70%).
The Gnolls you use Sharpshooter, since you go from 2.19 average attacks needed, with a guarantee it'll take 2 attacks to get it done, to 1.42 average attacks needed. Meaning you go from taking out at most 1 per turn with your 3 attacks, to on average taking out 2 of them and missing 1, with bad luck most often meaning you miss twice (only happens a bit over 10% of the time), and taking out one anyway, which is again an equal for the *best case* otherwise. Good luck meaning you hit all 3, taking out 3 targets (happens roughly 1/3 of the time), doing the work of at minimum 2 turns otherwise.
When targeting the Hyenas or other targets where the additional damage is overkill, or if say you were attacking a Harpy maintaining concentration where breaking it was the most important objective, you just turn off Sharpshooter! This means you have the flexibility to focus on what's important to you. As important as the consideration of concentration if not more, damage does nothing in BG3 on its own unless it results in a kill. Whole targets being taken out is what matters most, and being able to adjust your damage and accuracy to achieve that, in the way that best fits the situation at hand, is a tremendous boon baked into GWM and Sharpshooter.
Outside of the context of those particular feats, yes, consistent damage matters, but the most important impact it has is in minimizing the amount of whiffs you have and thus how quickly targets get taken down. Getting to damage breakpoints where you reduce the number of hits needed is just as important, and balancing those considerations is how you can make your characters as effective as possible, and make the most of the actions they have available to them. It will never be better overall to take a +1 to hit ring over a +100 damage ring in the context of BG2, I can promise that with utter confidence.
