Actually at closer ranges there is no real difference.At longer ranges the boattails are not affected as much by wind or air resistance.Flat bases do not always penetrate more as this is more a function of bullet construction than shape.The barnes x boattail is one of the best penetrators on the market and it is a boattail.As for accuracy there is no real difference as 1000 yard shooters use boattails and they do not lose accuracy but there bullets drop less and are less affected by wind than flat bases.The nosler ballistic tip is one of the most accurate bullets on the market in most guns and it is also a boattail bullet.