I've read on a JP blog Fleuruvel? II will beat Universe III in MATK. Only by few hundreds tho. Probably depends on another gear +MATK% as well.
Although Universe has a nice resistance boost and heal reward,it's very hard to get a 2s. While Fleuruvel is a craftable thing in Oltoga blacksmith..you only need to prepare thousands of sets and pray to Almas!
Because this has been unanswered for some time..i'll try to help.
I have tried this long time ago, Uni2+9 Dajarte vs Dark Book Vol.4+9 Dajarte against Agira Jarma.Other equipments: Strug reup Daj,Doggy reup Daj Dunkelis2,Sbs Agira Daj.
Total hit i needed to kill Agira with Uni2 is around 8-9,while Dark Book 7-8 hit.I also tested Gram+9 Sauro2 and it's better than both of them.
I need further testing but so far i think Dark Book 2s with Daj Frederico is still the best currently at EN.JP ench use Universe3 because of Ur xtal.
Edit: ameblo.jp/kainusisama/entry-12461990779.html. You can see that ench can easily land 700k single autoskill damage even on Oswald! If u can hit 700k there,u can hit even more damage on other mobs/lower eps. Boss. 1 hit kill Iniliba is very possible even without dizzy status.