What is this CS item?

The CS item is only worth using on your weapon anyways, since it's essentially a free +24atk. Dunno why you would waste money on enhancing your other stuff to +8 when you'll only get +stats.

FWIW, weapons with already 160+ attack (I believe that's the number) gain 4 attack and not 3; it would be 32 attack for those players...

But as someone pointed out above, it will take 100k+ NX on average for a person to do that. That will effect a very small portion of maplers.