Question

not just Guillotine, any KO move.Thanks.

Answer 1

Well, +6 accuracy boosts will put a move's accuracy at 3 times what it was, and 30 x 3 = 90. So you can't get it to 100, and you need 6 Hone Claws to even get it to a point where it is reliable, and setting up 6 Hone Claws is very nearly impossible. Thanks to MiniNinetales for pointing out that OHKO moves ignore accuracy boosts.

Comments

Then wide lens can still raise to 99%

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Okay but that's assuming you can love to set up 6 Hone Claws, and during that time any opponents could be setting up on you and then kill you. It's not realistic, and I can tell you right now it wouldn't work.

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Actually, after researching from bulbapedia,  Horn Drill ignores all changes to accuracy and evasion stats. Also, horn drill's accuracy is not always 30%, but mininum 30%
http://bulbapedia.bulbagarden.net/wiki/Horn_Drill_(move)

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then my question is stupid

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If a question is truly legit, there is no such thing as a stupid question.

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point there