luna > lich but if you can't have a +8 or higher luna then yep, lich is ok because luna +8 > lich +9 and +7 is +/- the same as lich +9

About Dress Hat vs FEW[I would say FEW since SP > that super low increase without doing math because it's too low to be something to think about] but still here is something to understand how mechanics work:

Asura Strike's Formula:

ATK * (8 + Remaining SP/10) + Skill Level Bonus, at Lv 5 it becomes:

1 sp with 1 atk = 1008.1 damage[lv 5 asura]

2 sp with 1 atk = 1008.2[lv 5 asura]

1 sp with 2 atk = 1016.2

ATK > SP but can we get the same high ATK as how SP can be? Not without Gospel so... SP > ATK =P

1.2k sp and 400 atk = 52200

400 sp and 1200 atk = 58600

Using ^ with a super normal champ that has 450 atk and 2000 sp and doing the math if you can't see the obvious.

**Dress Hat:**450 atk with 3% atk increase = 450*1.03 = 463.5

2000 sp with 463.5 atk = 96408 dmg

**Flying Evil Wing:**450 atk with 120 extra sp from FEW

2120 sp with 450 atk = 99000 dmg

Now if we add 3 aks to be something that can be called a CHAMP so you can see that previous calcs done weren't wrong:

**Dress Hat[+3%[1%+2% from +6 or higher] works like +% cards]**[450*1.78]*[8+[2000/10]] = 801*208 = 166608 dmg

**Flying Evil Wing**[450*1.75]*[8+[2120/10]] = 787.5*220 = 173250 dmg

You can play with the numbers of both examples too if you want and do your own conclusions:

Dress Hat: 801*[8+[SP/10]] = DMG Done

FEW: 787.5*[8+[SP/10]] = DMG Done

*Higher the SP pool is, biggest damage difference you will see.*