I also set my obs/gun to "less accurate" because I think ti gives me more realistic results. I still can, and do, get shot up a lot by the obs/gun, but less head shots and fuel-line hits overall.

Personally, I prefer to increase the "noise" setting a bit, since the gunner does not have a very stable gun platform. Not only that, but the gunner doesn't know or have any control over when the plane may abruptly change course, thus throwing off his aim. I have a feeling that gunners in CFS3 are able to instantaneously adjust their aim according to aircraft movement, something we humans are a little slower doing.

“With Major Lawrence, mercy is a passion. With me it is merely good manners. You may judge which motive is the more reliable.”