If you don't have Dex 45, you can't combo kick > Great Combustion. If you're using Dex to get damage out of Iaito, stopping at 40 is enough. You can lower your Vit or End by 1 point to get the option to combo kick.
Though I'm kind of curious, is the new PvP SL range130? I thought many are still sticking with 125? By doing a 127 build, won't that disqualify you from community based tournaments like the one that's going to be hosted this 16th?
I mean if tournaments aren't your thing, then rules don't matter, so why not go 128 if you're already planning on breaking established conventions?
I think you have your angles covered pretty well as far as builds go, but as Tin said 44 is just an odd number for min-maxing. If 130 is the max SL, why not go 128 and get the option to do pyro if you change your mind? That way you don't need to redo a whole new character from scratch, which takes at least 20+ hours to get all the things you want on it.