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We are able to give archers more than 100% accuracy through upgarding when leveling up, which seems like an unintended bug.

I'm not entirely sure the accuracy rating is a percent or just some value. But, even if it's a percent, having a base accuracy over 100% would allow them to negate some of the effects of spells and/or weather that can decrease accuracy, yes?
 
It says unit sized target. Maybe it helps against smaller targets. (Small units) And maybe accuracy stops helping if the enemy spreads out and you do already max damage at 70 or so, just guessing.
 
To me its 100% accuracy against a unit with its maximum amount of men in it, so if half of its men are killed, and your archers have 100% accuracy, that will be reduced down to 50%..
Thats how I read it.. If you have 150% accuracy against a unit with half its men dead, then you will have 75% accuracy. Not worth it, If it works like that.. better to up Damage, I think... . =s
 
I think it works against factors that reduce their accuracy in a similar way with DnD.

For exampe your character may have 150% elemental resistance, which means after receiving a 100% elemental vulnernability spell it will still have 50% resistance left.

If I had to make a guess, I would say that the formula of damage for archers must be (spoiler):

Constant x Number of men alive x (Damage+Damage Modifier) x (Accuracy+Accuracy Modifier)

with Accuracy + Accuracy Modifier not being able to exceed 100% or go below 0%
 
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