What is Detach Accept in LTE?

It is the EPS NAS message that confirms detach procedure completion.

Who sends Detach Accept?

That depends on the branch. In UE-initiated detach it is sent by the network, and in network-initiated detach it is sent by the UE.

Does switch-off detach always have Detach Accept?

No. Switch-off detach does not follow the same normal detach-completion behavior, so you should not expect the same accept pattern.

What should I inspect first in Detach Accept?

Start with sender direction, then correlate it with the earlier Detach Request and the detach type that shaped the branch.