I have a question regarding your gemming in some of the more optimal gear setups.
Items such as Drape of the Faceless General are getting +8 Str/8 Crit in the yellow for a +6 agility bonus. The SEP values of that end-gear setup is 17.8194, while just off-socketing another +16 arp gives 22.1648 SEP.
Also, I repeated this with the Conq Siegebreaker gloves, and even though the socket bonus sets me under hit cap, it is still an overall DPS gain. Although I am sure you are just gemming for socket bonuses.
I am guessing you just set this up, but I think the most valuable gemming strategy is to use the JC gems on item slots in which you are only going to get ArP from. For example, you are using a JC gem and a +8 Str/Crit gem in the pant slot. If you were to just use straight 16 ArP gems, and then use the +27 ArP gem in the bracers (which have a total of 1 off-color gem slots) you will gain more DPS, even if the socket bonus is inferior.
Currently, using the default spreadsheet (which I have been assuming is the best-in-slot spread sheet on the defautl download) I have 7099.5008 DPS. The amount of SEP from Apen is also getting decently close to make executioner superior to berserking if your math is correct :o (1.4258 SEP versus the needed 1.4568) In fact, if you are using an Apen elixir, you will reach the point where executioner is superior to beserking. Although, I believe a flask is about 11-12 higher SEP than the elixir. However, if executioner is superior to beserking, the actual DPS difference will only be roughly 5-6, so if you elixir more than you flask, it may be worth it to go with executioner.
Now I have to tinker with the sheet to figure out where I want to find hit rating. I hate Alliance
EDIT: Added a few questions

I have been messing around with a Horde-side arms BiS list. Does anyone have a stronger setup than simply swapping bracers to Decimators Armguards? I am using the default gear, with that change. I am using apen gems in every slot, with the JC apen gems in the weapon, chest, and cloak.
I have been using the armor pen calculator from
Simple ArPen calculator as a quick reference, but it seems like the data is not consistant with the spreadsheet. I am guessing that your spreadsheet is more accurate, but does anyone know the error in either the websites calculations or the potential spreadsheet issues?
Also, at which point of armor penetration will mace spec outweigh axe? I am sure this has been asked, as I have read a few threads, but I have not found a really clear-cut supported answer.
Edit again to say thank you for updating the spreadsheet as often as you do :>