So, I've never seen actual tests regarding how much accuracy Sushi can add and hear different things regarding its cap. I decided to try some tests myself.
Acc Equipment:
1) Optical Hat (+10 acc)
2) Noritsune Kote (+10 acc)
3) Life Belt (+10 acc)
4) Shura Haidate (+7 acc)
5) Jaegar Ring (+4 acc)
6) Scorpion Harness +1 (+12 acc)
7) Diabolos's Earring (+3 acc)
8) Tiphia Sting (+2 acc)
9) Faith Torque (+7 skill)
TaruTaru MNK75/NIN37 Base DEX:71 H2H:292
Incredibly Tough Aw'aern in The Garden of Ru'Hmet (2nd floor, I-8)
58acc 7skill (Eq: 1-9) High Evasion
53acc Focus (Eq: 1-6) Neutral Evasion
52acc Focus (Eq: 1-4 6 7) High Evasion
43acc EFocus (Eq: 2-6) Neutral Evasion
42acc EFocus (Eq: 2-4 6 7) High Evasion
20acc Sushi (Eq: 1 2) Neutral Evasion
19acc Sushi (Eq: 4 6) High Evasion
Focus Sushi (Eq: None) Neutral Evasion
Conclusion: Focus+53acc results in Neutral Evasion as does Focus+Sushi meaning that Sushi would have to give at least 53 accuracy when used with the base stats given above. Focus is assumed to be constant.
Notes:
*The sushi used was NQ Sole Sushi
*Focus is cited as being 20 accuracy although not totally relevant to the conclusion
*EFocus = Enhanced Focus which refers to activating Focus with Temple Crown equipped and is cited (as well as shown above) to add 10 more accuracy to Focus.
Random notes / tests:
It took Sushi+54acc (Eq: 1-4, 6-8) to make this particular Aern become Low Evasion (Sushi+53acc remained neutral). Sushi+Focus+34 also resulted in low evasion (Sushi+Focus+33acc remained Neutral). You could conclude that Focus is +20acc from this.
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