Finally, I've shot the apple off the mans head, shot the coin, shot the cowboy hat and the UFO with one shot (each) every time 
Silly as it sounds, this is the only thing that is important to me in a light gun as Point Blank is the major reason I want a light gun - there is no finer gun game for fun, pace and challenge.
As Randy said, some develop a natural feel for a gun as an extension of their arm. Gun nuts us Brits ain't, but in the arcades I could hammer through Point Blank hardly missing anything, justby instinctively aiming in the right place without looking through a sight. This translated over to the PS1 version too when I had my G-Cons originally back in the day, and hitting those UFO's on 'VERY HARD' level was instinctive and accurate nearly every time. I'm hoping I can do this with the AimTrak at some point so I get that feeling back.
Calibrating by shooting off-screen was something I found worked on the LCD Crapguns, but though this helped accuracy towards all edges of the screen, the problem with these guns for me was always IR interference and poor tracking. This meant grouping shots towards a screen edge (or even in the centre) was great for a few shots, but then it would randomly jump across the screen. For example in Point Blank on the stages where you got 6 shots and a point-graded target (like the police firing range stages), I'd keep my gun dead centre but two of the six shots would register somewhere on the other side of the screen - very annoying.
For anyone testing gun accuracy, I believe Point Blank is actually the best game to test it on, as the 'cardboard cut-out tin can alley' style play has no kind of bias system (grouping shots based on first shot), excellent collision detection and the perfect mix of shooting tests (pure accuracy on some stages, rapid fire on others and rythym grouping on others). I'm still 50/50 on this product so even if someone can find a silly way to calibrate far from as instructed, but it can be saved and works considtently, I'm in for definite.