It has it's uses, like a cheap addition to a WS heavily modified by STR, but for a TP build it's a very poor choice compared to Amemet +1 or the other +att alternatives.
For Y/G/K or Steel Cyclone with Berserk up, your pDIF (attack/defense function) will be capped in most situations, thus the attack+ from amemet+1/forager's will be surplus.
This is the better option for those situations.
However, for enemies with massive DEF (Krin, JoL, etc.), y/g/k and SC will most likely benefit more from amemet+1/forager's.
This could make a very viable WS piece for Samurai; emphasis on "WS!" there are far superior Tp choices out there, amemet +1, foragers, cerberus etc. but for a 75% STR modifier imo 2 STR beats 15 attack, but this is obviously personal opionion,
The recipe is between 75 or 76 because its between tiger mantle(75) and silk pumps (76) and you can't tell whether it is the one or the other unless someone does tests.
buy it simply for WS macro. reason you dont "TP gain" in this is beacause amemet +1 offers 15atk and 2str. a much better choice to mele aka TP gain. not to be confused with store tp =)
and as for Amemet +1 doing more for you WS. not when u have a 75% str mod ;)