I think the best is to go by the desired tonality. If the negative is already fuzzy like in the case of pinhole, accutance developer is not going to make a noticeable difference in the actual image accutance. (It does have same influence on the shape of the grain, provided taht you'll blow up by the same factor.) It's probably more useful to get the tonality and latitude ends covered. If you need radical sharpening, that task is better served in digital editing anyway, but before saying that, you should've used modern optics for that purpose anyway.