4Game

This is a question I see a lot and sometimes get myself and the answer used to always be the same: Precision in CS:GO and then Offline in Tarkov for game physics and peeking purposes. As someone who knows a lot about how to train refined motor skills, specifically aim, the tools available left a great deal to be desired. But I've got great news for you, or a reiteration for those already in the know, Aimlab on Steam is not only free, its the best software I've seen for this.

Aimlab allows you to extensively customize specifically what you need to practice. Generally speaking, people are good at certain aspects of aiming and worse at others. You might be a good flicker but have bad tracking; or you might have good tracking but bad perception, etc. Aimlabs has modules for all of this, and then has access to the workshop incase you need to fill your niche. Whats SO great about it is it allows you to break down and focus on very specific skills with excellent tools. For example, my issues with aim have always been peek firing and tracking (which are very closely related), while my flicking, perception, speed, and reaction times are top notch. Basically, issues come in once things are in movement, if the objects are static I can instantly one tap it. With Aimlabs I came up with a specific routine using their playlist features setup to target these issues for 3 sets of 8 minutes each (for those curious Spidershotx2, Straftrackx2, Motionshotx2, Wall Peek Basicsx2).

The Aimlab tutorial will also help point you in the right direction of things your strong at and what you need to work on. It gives some helpful tips under insights, and it uses positive psychology to reward your practice which gives dopamine hits to counteract the stress that can be incurred from practice routines.

The BIGGEST thing, though, is its sensitivity customizer that allows you to specifically select EFT for their sens+FOV AND you can even augment them by equipping specific gear to augment your sens so its more appropriate to EFT (though I would highly recommend against that for skill acquisition and only for very advanced aimers).

Now, Aimlabs is great but if you don't know how to train its kind of pointless. Let me give you the cliff notes on science (I'll link videos below for those more interested) so that you don't have to go digging.

You are training fine motor skills, and as a result they require a specific type of training regimen to engender the best results. Specifically, low time with rest periods and multiple reps daily (or as many times a weeks as you can manage). Even if you do 5 minutes a day you'll improve MUCH faster than if you did 30 minutes 3-4 times a week. That has to do with two factors: how motor reflexes learn and attention, both of which have to be developed overtime. So, here's the quick tips for this:

1. Your reps should be NO LONGER than 3 minutes per skill you're trying to improve, and should include 3 reps with a 1 minute rest period in between.
2. DO NOT try to improve more than 2 skills at a time. Focus is something you have to train overtime, but in the early stages if you try to "push yourself" you'll only end up making errors and repeating those errors, thus forming bad habits you'll have to correct. You'll notice using these methods you probably won't be practicing more than 30 minutes a day, and that's pushing it for new skill acquisition.
3. Accuracy over Speed always. When you're practicing always aim for accuracy and do the motion slowly, like PAINFULLY slowly, and as one continuous motion. This will help you develop accuracy without the bad habits of over flicking or under flicking. Speed will naturally develop overtime and isn't something you need to worry about until you have 90%+ accuracy on whatever it is you're doing, at that point you should kick your speed up a little and I mean a LITTLE, until that's comfortably hitting 90%+ on all your reps, and then repeat, etc.
4. Improving aim is a process that takes months, not days. It takes a lot of time, but not necessarily a lot of effort. For example, I first started playing competitive FPS games on the computer back in 2017 and at the time I was terrible, obviously. The first thing I worked on was static mouse accuracy, and within a month I was able to reliably snap to heads and thus move onto other aspects to practice. And all I did for that was in CS:GO I did 100 head shots with a 1 minute break, 3 reps total. That's how easy it is, you just require consistency.
5. Try to boil down the skills you need to practice as much as possible. The KISS method is the best method, because once you have skills separately great you can then practice putting them together thus increasing the speed of skill acquisition. Anytime you add in layers of complication it complicates (go figure) the method, which then makes it much more difficult to learn because you're trying to learn multiple things at once. For example, when holding an angle to shoot someone you are using: Flicking, Tracking, Perception, and Reaction time. Practice the ones you're weakest at, get them to a really good level, and THEN put them together.
6. You don't have to do extensive practice to get better. You could do 5 minutes a day of focused practice and you will improve. It may take longer, but if that's all you have time for its all you have time for.

But what if you're an advanced aimer, like me, and are specifically focusing on refining existing skills? Importantly answer this question first: are you used to regimented practices that you can maintain peak focus across an hour or more? If yes, then you can use longer rep times with shorter breaks, but ALWAYS use the 3 rep system with breaks because it is scientifically proven to be the best method to practice improvement of fine motor skills. If no, then just use the above methodology. It works for everyone, the only exception is how long you can do it for while maintaining focus (and thus minimizing unforced errors).

Now, as for aim in tarkov. There are so many variables that effect accuracy in EFT, but they never change the fundamentals that are universal to ALL FPS games. Yes, practicing in Tarkov is techincally the only way to get used to its very specifics physics and "feel," but, its a hostile and impractical training environment because it does not persistently and consistently present identical situations to hone specific skills. So go forth and prosper.
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Some recommended links:
HOW TO IMPROVE YOUR AIM WITH SCIENCE – PC AIM TRAINING FOR FPS PART 1

SCIENTIFIC TIPS TO IMPROVE YOUR GAMING AIM – PC AIM TRAINING FOR FPS PART 2

They're really dry so be warned going in.