Don't know how long you have been using your Tablet PC, but
You will find that the sense of being out-of-sync with the pen tip goes away ...
when you stop looking at it.
It takes a bit of mental re-training. You will find the whole experience easier to deal with when you let your eyes the follow the flow of the ink.
The other subtle thing that can affect the calibration (but it should make almost no difference at the centre of the screen) is the angle at which you hold the pen when doing the calibration.