It is unsightly to lie over the internet, anon.
Always found it overrated as fuck. It's just regular brawling against a goofy-looking cheetah man. The Gear 3 part was great, but other than that, Arlong, Crocodile and Enel were far better villain fights, since Luffy had to use strategy to overcome the enemy's advantages.
Not only was it enthralling to see the weakest SH have to use his wits to stand against the strongest, but the emotional tension was palpable.
Oda's scene and character writing has always been much stronger than his fight choreography.
Dark Matter creates vectors not of this world and changes them in order to make Accel's brain think that they're harmless vectors like sunlight and shit when really they hurt Accel but his brain thinks that they're harmless and doesn't reflect them. That's how that could even be considered a "fight" but Accel pushes Kakine's shit in, so yeah he's pretty OP. He only gets stronger from there too
Nothing will ever surpass this in any manga.
Not even the 2nd best fight in the series
It's either this one or Mogami