Complete EDIT:

i improved my acc a bit when i lowered my fov from 130 to 110 and reduced my sense of rail 1/3, i am planning to go back to default fov 90 and reduce sense according this ratio. usually i don't play for acc or for eff. acc means nothing if u can't aim quick, eff means nothing if u just hide and make just 10 frags in 20 min.

Ofc i try to survive and make more frags as to die, and also try to hit enemy with 1st rail. I also learned to not switchspam on medium and large range, i prefer now to use a 2nd rail if i missed smo, except on close range.

since i prefer to run through maps my acc is often below 30, if i am tyred i play a bit more sneaky, and i am often above 40, when i am angry i hit also more as when i am in good mood.

so, all depends on gamestyle and personal skill, there are tips to gain a bit more acc and play more for eff, but the fun is more important.

@meteor
or as slideshow (low quality): http://img143.imageshack.us/slideshow/webplayer.php?id=shot0118.jpg

Last half of my time I spend in q3 I've tried to get not only best score and more kills, but also to have a nice frag and to be more accurate, because It seems more beautyiully from a side I don't do a special trainings or smth. I think it depends more on style of the player, imo.
Best accurate player now or in past also(means in e+ history)?
About Plus.cfg:
Now I don't know such ppl. Mb it's Flash from hyper....
In whole history of e+ - Torzelan ofc(always on any fw\cw he had rail acc over 40) Skull - always played mostly on rail without switchwhoring like a...
My best acc on rail in FT was over 67 on dm11; in FFA - ~65. I don't have any of my old screenshots, cause I deleted them
Accuracy and Eff It's a different things in general. You can have much lower overall acc and have a good eff. Depends on speed and reaction of a player. For example Nana(from Mr/s). I wouldn't say she can aim properly and have a good acc, but she most of time shoot first(than enemy) and her flickshots are awesome
Added some screenshots(on every screen I have absolutely different sensitivity 20cm\360 up to 120cm\360):

How can I not pop up in this topic?

About Accuracy itself, remember, as long as you hit over 50 percent while your enemy hits way less you always win.
basically, if you hit 100 percent and your enemy less then 50 you will always win, but stuff like corners where your enemy can hide after an ambush etc will make you unable to hit so much.

Anyways, Accuracy is the feedpack for a calm hand in my oppinion, if you have a relaxed hand you are totally focussed on the game and calm for any situation.

About the aimtimes and reactions, those are playstyle dependend, you can have these rythms:
-Constant flow
-Fast slow in exchange
-fast all time
-slow all time

I mostly use first if my enemys are so slow that my constant flow is still faster then them. (its rather hover aim then aiming for enemy, its like flying a right curve and during the mousemovement you have the opportunity to shoot you take it, very chilling.)
For serius games, I use second, fast style only on ffa with stuffed map, slow style only when I want to reach great accuracys.

There are also 2-3 Aimstyles:
-Dodge
-Nododge
-Mix between both depending on enemy weapon and enemy movement.

dodge is people moving left right in a dm17 battle for example.
About the others, think them up yourself )

theorie was based on shooting before enemy rail reloads - which is enough time for doing a save hit.

wrote:

you run from his crosshair again. When his "calm" is down its an open battle. Luck vs Luck. Longer the fight is the more advantage you get over your enemy. After 15-20s battle low sensor has less than 5% chance to win.

thats just so false - a trained mid/low senser will not loose his calmness - also if he hits an average of 40 percent, if he miss 2 rails the chance for him to get a hit is even higher, 10 seconds are 10+ chances, you gotta be so dead