I haven't had enough practice to say if I am ahead of or behind the learning curve when it comes to gunning.  However, I have read interesting tactics in the forums that I have never thought of using.  For example, torpedo runs from a PT, it never occured to me that the speed of the PT boat would come into play with aiming.  I forget who gave us this little tid bit, but it is one of those things that I am looking for, not to be a better gamer, but to actually to find some physics in my approach to playing the game.  
I had hoped that I could pick up some tips here.  Also, I would love to spend some time in the Training Arena, working on this type of "physics" solution for aiming and better gunnery in general.  Having said that, I guess my biggest problem with my gunnery is this in a nutshell:  How do you hit something that you don't see?  (Fighters drop below your nose on a tight turn.  The lead on a plane from a ground gun is sometimes a screen width away.  Enemy ground vehicles are so tiny without that icon waving "here I am", they simply look like ground clutter.)