User blog comment:Homuhomu123/Shelling Accuracy Test Results/@comment-26097716-20150526125706/@comment-26097716-20150529164413

It's more of an observation than a conclusion. At any rate, I've only looked through the shitaraba threads and not the ones on the Chinese forums, but I haven't seen any recordings with a Lv140~150 ship at 1-1-1 (red morale) with spreadsheet published. Regardless, there's plenty of other reports that seem to reflect some unusally high accuracies from Lv140~150 ships as compared to ≦Lv100 ships so I highly doubt the Lv140 case was a mere improbable outlier.

The accuracy boosts past Lv100 seem to increase exponentially, or as some suggested, perhaps jumps at certain level thresholds, which wouldn't be surprising since the developers seem to like applying that a lot.