Well, you certainly don't sound like a new player. You must have done your homework!
Honestly, unit sets are completely personal preference.
I'm not sure where you're coming with the 10 R-ATK per Hiei unit, though. What I'm seeing is that each unit gives 40 HP and 5 PP. Set bonus is 60 S-/R-/T-ATK, 80 DEX, and 25 PP. So in total, you'd be seeing 120 HP, 40 PP, 60 R-ATK, and 80 DEX, which seems pretty solid to me, as it's pretty all-rounded. Though, if you plan on extending them, then that's a completely different story which I am, unfortunately, not really experienced with.
Currently, I go with Tien/White Tail set, as it gives 90 R-ATK and 20 PP (I really should upgrade though...). Either way, whatever you pick is up to you. Just make sure that you don't pick a unit set that gives anything other than R-ATK. Any upgrade to your R-ATK may seem small individually, but just remember it all adds up.
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