I'd go for the +Eff refine. Flame Siegmund encourages the player to use him as a "lone wolf" of sorts, which can be quite difficult. The refine, on the other hand, encourages team play due to it keeping the "Hone Atk" buff.
I find Flame Siegmund is best to keep on L!Ephraim while regular Siegmund is better on regular Ephraim.
Just my opinion.
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