It may be

, but I have also long been a believer that small ephemeral differences from day to day on your PC affect gunnery. As complex as air to air gunnery is, small differences in frame rate, slight warps as you're firing, and soforth can add up to a miss. I think it's just a fact of life with online gaming.
Theoretically, lag should do nothing if you see sprites hit on your end, but I'm not going to dismiss the anecdotes out of hand either. I've seen quite a few guys who don't have egos talk about the rubber bullet phenomenon.
I also think tiny differences in how we're doing physically affects it as well. Just being that few milliseconds slow on the trigger, or pulling the stick slightly differently, or some small difference in how we're seeing at that moment or how our brain is processing the angles and views... Not enough of a change for us to actually realize we're a bit 'off' from normal, but it's enough to affect the gunnery just the same.
I think this game has some similarities to golf or billiards, in that it's the tiny little differences in repetitive tasks that make the difference between great and craptacular performance.
Either that, or maybe the game's just chock full of cheaters who have hax that make me miss.

Wiley.