Yes mate, my old eyes could use some assistance too! I'm on my first set of reading glasses.
I've got it about the variation due to Z wobble etc, but to be honest I'm not convinced a set of hobby verniers squeezing a couple of tiny layers will give an accurate reading. You can get varying results just pushing the verniers a little more firmly.
It's funny that you got 1.05 when S3D would suggest 0.9 for PLA, but I just ran it at 1.0 myself with the esteps calibrated correctly.
I just pulled out a roll of ABS that I've really had tuned in and used Trhuster's method/models, and the line between walls just disappears at 0.99. Now I'm printing his second model at 100% infill as he suggests, and I might be wanting to drop 1% more possibly, but I'll wait till the print finishes.
I've seen a few reviews where they criticized the use of verniers (including Toms guide), and I'm incline to think that while they would be fine on dimensional models like cubes, a micrometer (on the top couple of layers) would be more accurate with its flat/larger surfaces.
I never have any problems with vertical layers, my machine is very finely adjusted mechanically. It's just top surfaces that I'd like to look better.
Mind you I am pretty fussy.
What's that black fleck through your PLA?? Is that meant to be there? I'm wondering if you don't need a bit of a hot end clean?