You will have opinions and I will bet the house they will all say it does not belong in the same sentence as Shallots.
well, if Dan said that sushi from "26" could be second to Shallots, then that's a good review. Perhaps Accents will be up there, although with sushi, YMMV.
The times that I've had Accents' sushi, it's fresh and tasty. The rice was just cooked, still warm. I make sushi too (at home), so I'm curious.