Accor already had three double dip partnerships with frequent flyer programs in different regions for its ALL program, with Flying Blue from Air France KLM, with the Privilege Club from Qatar Airways, and with the Frequent Flyer from Qantas. The latter is limited to the Asia Pacific region.
Like the other two partners, there is no geographical restriction with the latest partner either. The partnership with Brazilian Azul Airlines and its Tudo Azul program is only open to ALL status members, however.
Since ALL members can only change their double dip partner once a year, the consideration of who the best partner is becomes even more complicated, especially since there isn’t really a clear answer here, but rather depends a lot on your travel habits (more flights or more hotel stays?, average expenses etc.).