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A few points.
If you're a dwarf and wielding a gun, your gun skill adds to your effective to-hit. Now exactly how much is not provably clear to me. I can say that with a 96 to-hit, I have never missed in about 25 hours of Karazhan raids and many K bosses, as measured with WWS and confirmed with recap.
So, the to-hit you may need for perfection does seem less than what has been reported in the past (around 134 or so, as I recall.)
If you are under the to-hit cap, then what Cheeky's spreadsheet showed, for my gear, was that 1 crit rating = 0.684 dps and 1 hit rating = 1.239 dps. So 1 hit rating was worth 1.81 crit rating.
The currently best way to do this kind of analysis is to use Cheeky's or an equivalent spreadsheet, as they model all sorts of things you might forget about.
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