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Willpower boosts attack and magic defense, while Magic only boosts attack and useless Barrier damage (which your party just dispels anyways).
I used Willpower helmets on everyone in my Nightmare playthrough.
Magic damage is the worst on Nightmare, so you need to mitigate it as much as possible (imo).
You can boost your crit to 40% (which is softcap) with a full cunning helmet (Superior Skirmisher Hat Schematic + 10 Imbued Tusket Hide = 20 cunning). After 40% crit you preferably go for crit damage.
Enemies on Nightmare have so much hp, that team synergies matter way more than gear (to an extent, of course).