An accurate zero is important if you aim to make first round hits on targets at longer ranges as frequently as possible.
Zeroing is simply having a clear understanding of where your point of impact is, in relation to your point of aim, and ensuring that it is satisfactory for your requirements.
Zeroing at 100m is easier to do accurately than 200m. Environmental factors causing noise in your data are less of an issue - aside from the logistical concerns of 200m range availability, etc.
Zeroing POI to be on POA at 100m, rather than some offset, is in my opinion preferable - A precise zero on POA at 100m doesn't prevent you from dialling up .5MIL when walking around to have a "PBR" for hunting practically.
It is important to be clear that there is a difference between zeroing AT 200m, vs zeroing FOR 200m.
One is completing the task of data collection at that range, the other is making a sight adjustment for POI/POA co-incidence at that range.
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