Full Game Accessory Tier List

[Baconfry]

[Destroyer Emblem] provides the perfect balance of damage and critical strike chance, which is useful for all classes. As a summoner though, it's only better than the Summoner Emblem or Hercules Beetle when using the Morning Star or the Kaleidoscope, which allow minions to deal critical hits.

The last part is untrue; the summon critical chance is fixed at 5% or 10% for Morning Star and Kaleidoscope respectively. This is stated by the wiki and I confirmed it to be true. (Until a few seconds ago, the wiki also said that Lightning Auras can achieve 35% crit with Kaleidoscope, which is untrue because whips do not affect sentries.)

 

[Dreadnautilus5000]

-Jellyfish Necklace: F -> D
It’s not good, but it’s not completely useless. 1.4.1 made it emit an (admittedly small) amount of light, so if you chance upon it early enough you can use it to make your life marginally easier in caves without wasting a helmet slot. It can also help explore the oceans and any ocean tunnels, however small a niche that may be.

But have you considered Shine Potions? They provide a much brighter glow, don't take up an accessory slot, and are extremely easy to craft. The recipe is one Bottled Water, which you only need some sand, a furnace and a pool of water to make, one Daybloom, which are very common, and one Glowing Mushroom, which once you find a Glowing Mushroom biome underground (which may take a bit of exploring), you'll have plenty of.

 

[tenthousandhoops]

Just a few nitpicks for a good list:

• The first section of the Celestial Stone entry is redundant, listing off bonuses mentioned outside the spoiler. Consider skipping to the accessory analogies.
• Speaking of which, the Band of Regeneration has been buffed to double regen rate, now matching the Celestial Stone at 1 HP/s. The Stone's description should be revised to match.
• In the description for Ogre accessories, it should be made clear they don't stack together, since it's not exactly intuitive.
• An important utility for the Philosophers's Stone and its upgrade is that they can be quickly swapped in and out just to drink a potion, thus saving an accesory slot. I doubt it changes their rank, but good to mention regardless.
• Building off what Baconfry said earlier, Eye of the Golem does not increase Summoner crit rate, just like its big brother.