Tend to agree that a BiS list is a tad pointless, it's not like evaluating tree gear is difficult, just follow some ground rules - haste+spi good, haste+mp5 (typically jewelry, weapons) ok, crit bad.
What is important and specific to this tier:
1. T10 pieces - you want gloves and legs because they have haste and head because so far there isn't a single helm with haste (roulette stat allocation is amazing). There are shoulders and a chest with haste so either will do as the offset item.
2. Currently no bracers or boots with haste/spirit.
[Plague Scientist's Boots] are arguably better than
[Blessed Cenarion Boots] but are probably better left to the casters. If you're gemming for haste at all
[Bindings of the Autumn Willow] are better than any ICC bracers - which will likely be the case if you want to drop CF.
Whether the versions of the abacus shares a ICD or not doesn't really matter since the common wisdom is that you can't use both versions of loot (N/H) unlike the ToC drops. Even if you could then I'd wager they do share a ICD.
Overbudget as the solace is, the heroic abacus will likely be used - although it's only 1 SP upgrade over our oft-forgotten friend.