Umm.... 100 yards is point-blank distance for the 88, there would be hardly any shell drop (about 6 cm), if out of nowhere comes a 25m/s storm gust (for which the gunner has not compensated) directly perpendicular to the flight path, the shell will land a whopping 1,67m off target. Wartime manuals estimate that 50% of shots at range of 200m would hit in a 10cmx20cm box. It still packs 1kg of explosives and 8kg shrapnel, so this is rather negligible as the would-be target will be a pile of bloody pulp anyway.