My testing included using multiple seaman as well. They do not stack. Using more than one will not give you any more of an ability boost than using the highest level one by himself. Using two that are of different levels will however bring the boost down to somewhere between the two, essentially lowering it compared to simply using the highest level/ability one alone. My advice is that if you use a seaman use ONE very good one. below is simply one set of data extrapolated from the game using DeBugView using IJN DP gunners as an example. The main gunners were already capped so you will see no change. the DP gunners are where you see the difference the seaman(s) made.
B65 with BB FCS using lvl104 gunners on PBB Main Guns and lvl73 DP Gunners on lvl36 4.7A DP guns on secondary
[3776] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[3776] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[3776] Mine Turret Accuracy (2,1) FCS(7500), Force(25800), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(333)
[3776] Mine Turret Accuracy (2,1) FCS(7500), Force(25800), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(333)
[3776] Mine Turret Accuracy (2,1) FCS(7500), Force(25800), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(333)
[3776] Mine Turret Accuracy (2,1) FCS(7500), Force(25800), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(333)
[3776] Mine Turret Accuracy (2,1) FCS(7500), Force(25800), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(333)
[3776] Mine Turret Accuracy (2,1) FCS(7500), Force(25800), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(333)
[3776] Mine Turret Accuracy (2,2) FCS(7500), Force(25500), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(330)
[3776] Mine Turret Accuracy (2,2) FCS(7500), Force(25500), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(330)
[3776] Mine Turret Accuracy (2,2) FCS(7500), Force(25500), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(330)
[3776] Mine Turret Accuracy (2,2) FCS(7500), Force(25500), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(330)
[3776] Mine Turret Accuracy (2,2) FCS(7500), Force(25500), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(330)
[3776] Mine Turret Accuracy (2,2) FCS(7500), Force(25500), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(330)
[3776] Mine Turret Accuracy (0,2) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[3776] Cargo6 : 5(175)
[3776] .\SPR\ShipStructureN001.spr
[3776] .\SPR\ShipStructureS001.spr
[3776] .\SPR\ShipStructureN137.spr
[3776] .\SPR\ShipStructureS137.spr
With lvl86 Seaman
[2508] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26250), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(337)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26250), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(337)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26250), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(337)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26250), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(337)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26250), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(337)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26250), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(337)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26025), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(335)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26025), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(335)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26025), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(335)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26025), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(335)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26025), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(335)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26025), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(335)
[2508] Mine Turret Accuracy (0,2) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Cargo6 : 5(175)
[2508] .\SPR\ShipStructureN150.spr
[2508] .\SPR\ShipStructureS150.spr
[2508] .\SPR\ShipStructureN137.spr
[2508] .\SPR\ShipStructureS137.spr
With lvl92 Seaman
[2508] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26550), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(340)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26550), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(340)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26550), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(340)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26550), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(340)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26550), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(340)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26550), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(340)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26325), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(338)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26325), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(338)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26325), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(338)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26325), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(338)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26325), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(338)
[2508] Mine Turret Accuracy (2,2) FCS(7500), Force(26325), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(338)
[2508] Mine Turret Accuracy (0,2) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Cargo6 : 5(175)
[2508] .\SPR\ShipStructureN150.spr
[2508] .\SPR\ShipStructureS150.spr
[2508] .\SPR\ShipStructureN137.spr
[2508] .\SPR\ShipStructureS137.spr
With lvl112 Seaman
[2508] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Mine Turret Accuracy (0,1) FCS(7500), Force(33441), RevLvl(104), LimitFactor(930000), Limit(33441), Accuracy(409)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26775), RevLvl(73), LimitFactor(652500), Limit(30176), Accuracy(342)
[2508] Mine Turret Accuracy (2,1) FCS(7500), Force(26775), RevLvl(73), LimitFactor(652500), Limi