While it depends on the build and context, kilt comes out miles ahead in most situations. I assume you're asking for a pve dd build.

Kilt gives amazing buffs to crit chance and damage, which are some of the most important pve stats in the game. It's great for group pve content, as long as you are not already at or above the crit damage cap of 125%. It is not a good choice for solo content, however. Incoming direct damage removes stacks and you will be taking damage too regularly if you are not running with a tank.

I've not seen many builds using the band. The key problem is that it requires consecutive light attacks, whereas most builds weave skills and light attacks together. The inability to weave skills and light attacks (or lack of any mythic benefit when you do weave) is really limiting for the band. There are many better mythics for pve dps.

You should consider Mora's Whispers, if you have a considerable amount of books read. Just see how much of the crit chance bonus you get. Its a good allround option.

Kilt is great in static fights with a Tank or two. It is not that mechanic friendly, however.
Belharza is underwhelming in every way.

This item has always puzzled me. If incoming direct damage nullifies the benefits, there surely isn't much content where this set is useful?

Muizer wrote: »

This item has always puzzled me. If incoming direct damage nullifies the benefits, there surely isn't much content where this set is useful?

In almost all dungeons and trials the direct damage goes to the tank and the DPS mostly get group-wide AOE or red circles they need to get out of or nasty ticking DoTs, etc. It is rare for PvE bosses to directly damage non-tanks. Even if they do, they won't do it to all 8 DPS at once and continuously. So even if you lose a stack, you'll gain it back quickly.