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In order to be accurate with an IR you have to know the emissivity of the surface you are shooting. Even then you are only getting the surface.
The actual water temp can be very different than the head temp, most likely higher.
Using the gauge itself to calibrate, calibrates the whole system to a standard.
boiling water is very acurate ( unless your part of the CCC and do it up in the mountains !)
It's a lot cheaper and when was the last time you had you IR calibrated? Do you know it's long term drift ?
I checked mine with a infra red temp moniter. It gets you close enough. The temp moniter is more accurate then the gauge.