Alright! Now watch as I magically make you all look silly as I rebuke every single one of your arguments.
As I mentioned, you should be able to outheal your mob by a large margin, and shouldn't even come close to dying, therefore the extra HP provided by DL is not necessary. Moonie Valks are also superior because if you're good enough, you can always walk in front of your mob to minimize damage whilst walking around. Why the fuck should you stand inside the mob and waste even more meat than you need to? Casting Cart Boost is a waste of time and if you're leading around a fairly big mob and it runs out then you'll have to cast it again if you want to start walking ahead of them. This is especially problematic in places like Magma 2 and Geffenia because everything there saps your SP.
Note: I did mention that he'd be better off skipping Niff entirely, so my setup is optimized for maps far better than Niff, but that doesn't mean it won't work there either.
I realize that two HP accessories provides essentially the same amount of healing as an HP and a SR, but since I already had two HP cards there's no point in going back to SR now, especially considering HP DOES also have other effects (+1 hit and 1% chance for external bleeding on the enemy, not the best but still a factor that makes it superior to SR). The reason I'm not using a Meg is because I don't have one, otherwise I would be. The reason I'm not using Blazer is because I don't really feel that it's worth using after the Nerf, and furthermore the second HP allows me to get bigger mobs in places with more damaging opponents like Abyss 3. The reason I don't use Soul Ring is because walking in front of your mob instead of sitting inside waiting for the Soul Ring to proc is a much better tactic to reducing damage, and having a Kaho on allows you to kill the mob faster, therefore reducing the amount of damage you take from it as well, and it's dead faster!
As for the Luk part, you people must be fucking retarded if you can't figure out why Luk is useful on WS. First of all, Perfect Dodge comes from Luk in multiples of 10. PD is a flat % chance to dodge any normal attack done by a monster. Having 30 total Luk gives 3 PD(on top of the natural 1 you start with), which would be equivalent to 3% less damage from any mob you're taking on (barring skills). 20 Luk points cost nearly nothing. Further, those same 30 total Luk points provide 10 crit. Guess what? Crits splash now! So that same Luk that's reducing 3% of all your damage is also giving you about a 10% chance to do extra damage to your mob when Vanberk isn't procced! Wow!
If you're wondering about the shield, it's Hodremlin carded. As I mentioned this setup is for all kinds of maps, Hodremlin covers all sizes and therefore will work on ANY map. It also has a chance to proc 30 PD which is almost as effective as having another Assumptio cast on you. It's got a fairly low proc rate, but if you mob more monsters you'll see it more often. It lasts about 10 seconds, so even if it procs while you're walking around you can probably still use it to kill your current mob.
As for hit, well, if you ever get good enough to go to Geffenia you WILL need hit, otherwise you'll be missing the Incubuses and Succubi. Furthermore by adding Dex you're also increasing attack at intervals of 5, and reducing the amount of agility you need to get 190 ASPD.
Endows will work for most maps, but not Geffenia. There you either need to get Aspersio or suck it up doing half damage with Mjolnir. You can use Ice for Magma 2 but I find that the extra time it takes to kill the Nightmare Terrors isn't really worth killing the other monsters any faster, but of course a Mjolnir user would have no choice. The DBSS just has more flexibility.
Anyway like I said, I realize his question was about Niff, but I'm trying to steer him in the right direction instead of going with cookie cutter gears sets from Vets who have done nothing but Niff their entire RO careers. He could start somewhere fun like Ancient Mummies which will not only give far, far more experience in the long run, but can also be more lucrative if he manages to get any Gloves (which I got plenty of when I first started). If he wants to go to Niff and become stuck there like everyone else, then that's his choice, but I'm trying to offer solutions to other possibilities.
You guys can mock my setup all you want, but I know for a fact that it's probably far more effective on any map worth going to (I.E. not Niff) and JUST as effective as any Niff build if not better, at Niff itself.
If you have any more issues go ahead and try me~ :3