Lighthouse tracking, used with the HTC Vive and Valve Index VR systems, has an accuracy of within a few mm, and they come with 2 controllers out of the box. It wouldn't be too hard to 3D print or strap some gun sights to the top of a controller, define your screen area and positional offsets, and create a lightgun with no distance requirements by just ignoring the headset.
There was an attempt made here:
https://www.reddit.com/r/Vive/comments/751j8d/vive_controller_as_a_mouse_pointer_v03/ to do something similar, but unfortunately SteamVR has since updated and I can't get the software to work to see if the accuracy is good enough for use as a light gun. Current LCD systems all require a minimum distance of about 1.5x screen size to work, which isn't so bad on smaller screens, but if you want to play on newer 4k screens you might have to stand very far away. With a tracked gun, it doesn't matter where the gun is in relation to the screen, you can be an inch away and get the same performance.