Longest recorded sniper kill 2567 yards using a 7.62 round it has been estimated that the aim point was about 6ft above the target, so I don't think bullet drop hardly matters however target acquisition does.
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erm wrong CoH Harrison killed the two Taliban machine gunners with shots that took the 8.59 mm rounds almost five seconds to hit their targets, which were 914 metres (1,000 yd) beyond the L115A3 sniper rifle's recommended range. A third shot took out the insurgents' machine gun. The rifle used was made by Accuracy International.
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Yep I am it was 2707 yards