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I would defintely keep the molding tight to the ceiling, Any gap between the ceiling and the molding will appear from a distance as a big black hole, whereas the molding will blend into the wood face of the cabinet and not be nearly as noticeable.
Also, keep in mind that while 3/8" in 3' of run appears terrible when right up on it during the installation, when viewed from a distance it would hardly be noticeable.
You also stated that you are using built up molding, which i presume is two or more pieces. You might consider setting one piece tigth to the ceiling, and keeping the other piece dead on your line on the cabinet front, allowing the overlap in the molding to take up the difference. The molding already has numerous contours so the variation will not be as noticeable there.
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