What is is stating, however, is that the change in accuracy is not always relative.
I've already had tests more than a half year ago where I had 50% accuracy Gauss turrets with weak ECCM target missiles with around ECm 5 and a decent speed advantage, and the accuracy of the beam weapons turned negative and crashed the game.
Int he same vein, I've managed to get my Full HS gauss cannons up to 117% accuracy, which expectedly did not make them hit twice.
The latter might have been a fluke of sorts, but the first I could reliably reproduce.
As he said, if your crew has a 30% accuracy bionus, this might (not sure about current version) result in a bonus on reduced size weapons that is relatively far higher than 30%.