Going with the simulation group, I think it would be nice if aiming was done by a series of errors off of a perfect lead point, and done in steps. So essentially margins of error that cumulate along the steps of rangefinding, speed and direction finding, gun laying (with turrets sharing the same horizontal error across the guns in them), then timing with pitch and roll/stability (I think this would also affect RoF), with finally the spread of the gun itself. And then have the errors for range and lead be reduced with identification and shot correction, this would be hard to display as a % to hit though.
Some of the penalties to accuracy that are already applied would naturally still exist in this model, range errors are far more detrimental when shooting at small targets and speed estimation errors cause more issues with fast ships