While the accuracy caps have changed, if there is any logic to it, caps have changed in a consistent matter (consistent across levels). The True ability formula (to my knowledge) still holds true meaning if your trying to compare various sailors, while you might not know where the exact cap is, you can see the difference between potential sailors. When it comes to gunners, the cap really only serves one purpose, and that is how much weight can you save on your gunners. The cold hard fact is, the performance of the gunners is more important than the numbers (consider cars if you want a comparison... Just because your car makes 300 hp on paper doesn't mean much if it doesn't perform on the track). The formulas help to build crews and judge levels at which you can expect to see certain levels of performance however again these change as the levels increase as well.