I might be able to contribute a little to this thanks to the math I've pulled together from
Crit calculations. It's mostly DUH stuff like the more damage the opponent does, the more valuable AC/miss chances become, but at least the exact math is there to back it up. Adding numbers to the spreadsheet is pretty easy, so just ask if you want me to crunch something as far as weapon hit chance and accuracy go. I can also work with spells that use attack rolls, including seeing how Improved Crit or other feats would affect such spells or abilities.