I just picked up Indomitable Gloves (HQ2), it's going to take me a while to augment them but I did some napkin math and it looks like with BIS gear, it should surpass Merlinic Gloves for physical pacts when the augment hits +6 BP Damage. With Nirvana AM3 up, that value shifts to +10 BP Damage, with 11 being the max.
If you get the HQ1 gloves, they would need +7 BP Damage instead of +6 to beat Merlinic, and the full +11 to beat it with Nirvana AM3.
Edit: I'll add the augment stages as I unlock them for posterity.
R1 -> MAcc+1, Pet: Acc+1 MAcc+1
R2 -> MAcc+2, Pet: Acc+2 MAcc+2
R3 -> MAcc+3, Pet: Acc+3 MAcc+3
R4 -> MAcc+4, Pet: Acc+4 MAcc+4
R5 -> MAcc+5, Pet: Acc+5 MAcc+5
R6 -> MAcc+6, Pet: Acc+6 MAcc+6
R7 -> MAcc+7, Pet: Acc+7 MAcc+7


