Hi,
As I understand it, these are simply an aid to assist in zeroing a rifle. Gun shops use them so that when you first zero the rifle the bullet should, hopefully, hit a sheet of A4 paper - that's how accurate they are.
Because of the tolerances firstly in the rifle barrel and then the boresight mandril, they will never be 100% accurate.
To try and explain, put the boresight in and make a note of how far off the centre of the grid it is. Take the bore sight out and put it back in and, from my experience, you will get a different reading.

There is simply too much movement in them to be spot on every time you use them.
If you can access back issues of the Stalking magazine, there was an interesting article on this topic a few years ago.
In my flush of buying every piece of stalking equipment I could, I bought a boresighter several years ago but it now sits in its box along with all the other sh**e I bought on impulse.
Nick