The best set is the one that u can buy it hehe
I made a comparison of the spiritthorn with my actual itens and decide to not use full spiritthorn.
The spiritthorn helmets protect energy damage, so if u don't hunt creature that hit energy should be better use another one with some imbui.
For example: to hunt werelions it be better to use falcon coif with imbui of skill and leach than spiritthorn.
It's a basic example but I think that this is the way
Put in balance the Elemental protection of equips because kina hunt with boxes this protection does difference.
PS: For my Kina lvl 573 there is no difference when I hunt werelion with spiritthorn armor, helmet and when o hunt with falcon coif and lion plate the final exp is the same.