Is that close range DPS a multiplication over their base values or calculated at 100% acc?
As you mention that close range their acc is over 100%, it means that it wouldn't be able to deal more damage over that 100%.
If it was mid/long range it would be less of an issue as you have cover most of the time to take into account.
You are guaranteed to do X damage. You are not doing X + Accuracy bonuses levels of damage.
The calculation are with accuracy top at 100%, what I pointed out is that they retain that high DPS even vs target with smaller size than 1.
Since I was referring to Penal vet 3 most enemies would also have veterancy and a size smaller than 1.