I'm afraid I have to disagree with your statement. What works in PVP does -not- always work in PVE. The PVP situation is rarely one where the player is swapped by enemy targets, and most often, a player in PVP is solo. In PVE, a player -can- find themselves overwhelmed by enemy numbers, and often has to work as part of a team in the upper-level PVE encounters. I've personally seen players fail a PVE encounter because they could not attract the attention of three enemy groups on different bearings simutaneously, and lost an objective because of that.
So PVP is not the only meaningful metric, unless all you do is PVP. In that case, I can see how PVE play would not factor into your calculations. However, even in PVP, there are occasions where you want to damage multiple targets at the same time. Builds that specialize in single-target attack, such as cannon builds, cannot do so, and it is a limitation that has to be kept in mind when flying such a ship. This is especially true in a Cruiser, which is built to take as much enemy fire from as many targets as possible, and not for damage output.
Still, it's the commanding officer's decision how to use their ship. People can take my advice or leave it. The results of their missions will verify if their decisions were the right ones.
Ever been in Kerrat? I am "swamped" by Klingon PvPers all the time, and they do a lot more damage than those comparatively weak and pesky PvE ships. If you want to grab attention of three targets at a time with an Excel/Cannon/Turret? Fire volleys and rotate targets while flying close to them, that'l set off agro for sure ( I do it all the time, and it works). Or tractor one target and hammer another.
If you're using a set of cannon doffs, I really don't see why you don't have that BO3 become Cannon Scatter Shot. Cannon CD doffs reduce the CD of both CRF and CSS, so you can pick up some extra DPS there. I know CSS is considered a good way to get killed, but there are situations where it's worth it.
So let me understand this right, your ship is cannon/turret heavy and your Lt. Commander Tac' slot is BOIII? While I understand you want spike damage, why not have BO II and CRFII? Youre making the least amount of use of your ships weapons the majority of the time. I would actually sugest having two types of CRF slotted so you can make the most use of you cannon/turrets as much as poosible, your cycle time of those skills right now arent very helpful.
Because. No really, that's why. I like BO III more because of the absolutely extreme spike. I've seen as high as 40-50k crits. Also, you may not have understood my build. It uses cannon doffs so I don't NEED two types of cannon boffs. One suffices. If anything i would slot AP: B I with CRF 2 and replace the DBB with another cannon.
If you're using a set of cannon doffs, I really don't see why you don't have that BO3 become Cannon Scatter Shot. Cannon CD doffs reduce the CD of both CRF and CSS, so you can pick up some extra DPS there. I know CSS is considered a good way to get killed, but there are situations where it's worth it.
I find AoE on escorts gets me killed. I can tank a tac cube because I can Polarize Hull out of its tractor and stay positioned properly, a zillion spheres though have too many tractors at different times to get out of, I get stuck, and I get dead, pretty quickly. So, no, CSS is not a good idea.