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Dragonspine Trophy is such a powerful proc that it greatly increases the value of hit - since misses don't proc. Hence, you want to miss as little as possible. In practice, it elevates the value of hit to the point where optimal gear generally allows you to get to the point where you never miss (once your miss rate is 0%, further +hit is useless). The amount of hit required for this to happen is known as the "hit cap".
The currently accepted value for this (and the one used in this spreadsheet) is that this requires 25.5% total hit; for a rogue with combat potency and weapon expertise but no other sources of +skill, this requires 307.5 hit rating. Depending on your stats, the exact number will be a bit different.
"Profit" is an allusion to underwear gnomes, representing the fact that performing the first two steps leads to an advantageous outcome.
In reality, the situation is a bit more complicated; not all items with +hit are created equal, and once you get to the hit cap their is still a reasonable amount of flexibility in itemization; as a general rule you want to be stacking AP and Agi more than crit past this point, but to get the precise rubrics, a gander at this or the other rogue spreadsheet is recommended.
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