I have something to add...
Basically, the formula for dodge calculations is as follows:
For each level the opponent is higher than you, their effective dodge +1
For each level lower, their effective dodge -1
Your aim-their dodge=hit percentage.
So for example...
You
Lv.40
145 aim
Opponent
Lv.47
80 dodge
Effective dodge=87
145-87=58% hit rate, not impressive huh?
Another example, just for contrast to what Limit said:
You
Lv.47
160 aim
Opponent
Lv.40
80 dodge
Effective dodge=73
160-73=87% hit rate, not too shabby right?
So basically you should pack aim gear accordingly, and not with a set digit according to set dodge, and change it for each fight if you need it or not~
*Irrelevant comment*
I would disagree with many aspects in your guide as it does not cover builds specifically, say ninjas could be built to pure htl aim, or c.rate+c.dmg or dodge build. Though upon further reflection, it is your guide and personal opinion in how to build each character, so I'll leave it at that.