Not sure on what to upgrade next =(

Well it's the fact they're so cheap now and I think almost anyone can fork over 40mil to loot a zhelm by the time they're in the 50's granted they know what they're doing. Even before 80 the benefits are substantial considering the defense boost, and accuracy is important as ever in early levels since it'll let you drop some pure acc gear earlier. Having a piece of equipment with both acc and str is fairly hard and expensive to obtain, considering in order to have you normally have to sacrifice the other. It's not the fact that they're over-hyped, they're just really that good.

If it were me, I'd get one asap.