Good question, bossman.
It depends is probably the best answer. What stats do you prefer? Att, Spyatt or defense?
The ACC boots are more spyatt heavy and will give you a slight edge in defense, while the TBO ones are att focused (this is particularly true at max enchant levels). If you were a hansel, I'd say the TBO ones, but well, you aren't
Let's have a look at combi stats of those boots. At lvl 0 on both, the TBO ones have a minimal "advantage" of 100k cs. At max lvl, the ACC have a 500k cs advantage (quite minimal gap...). However, max lvl means lvl4 for TBO, lvl10 for ACC! In terms of cs, the TBO boots at lvl4 have more total stats than the ACC ones until lvl9...
Now onto you to decide if it is worth to dish out more than twice the mats for the small stats difference. If you get 50 infernos/aquas per day, the decision is easy. If you get 3 per week, well...