It is really easy to model in precision scale and export to Poser if you understand both the scale system of your modeling program and the scale system of Poser.

Most programs use scale systems that set their basic internal document unit (1.0000) to represent inches, feet, meters or milimeters. Poser uses the PU system (no pun intended) where a basic Poser Unit of 1.0000 is equivalent to 8 feet (96 inches) in other programs. That is why the people who use a reduction factor of 100 get close results (provided they were modeling in inches in their program). But if they were to use a reduction factor of 96 instead of 100 they would achieve PRECISION results.

Another issue to consider when exporting for Poser is the position of the model (although Poser does allow you to center and place on floor when things go wacky - but that should not be necessary and does you no good when you have to import several parts that must fit together precisely) - So, when you scale for export you MUST use the global axis (world axis) as the scale center rather than the object axis. If you use the object axis even with the proper factor, the model will come into Poser the right size, but NOT in the right place.

Think about that for a moment and imagine that you have modeled a part that is only 12 inches off center (it would seem that that would come into Poser SOMEWHERE near the center doesn't it?). In fact, if you bring that object into Poser it will come in 96 FEET away from the center and probably completely out of the Main Camera range.

So, not only do OBJECTS have to be properly scaled, but DISTANCES do too and the World Coordinate System is where distances are measured, so that is what you should use for export. If you use a plugin to scale and export your model be SURE that it uses the world axis for the scale center. If it only uses the object axis and you have no choice, then you should NOT use the plugin for scaling - instead use your modeling program to scale down (using World Axis) before exporting and then in the plugin use a scale factor or 1 (100%).

To further make our lives more difficult, different modeling programs use different ways of scaling an object. Some use scale multipliers (Rhino), some use reduction factors (3DS-MAX) and some use scale percentages (Truespace).

For example here is how each of these scale systems represent the same thing if you are modeling in INCHES and want to reduce to Poser Units which are 96 times larger and therefore have to be scaled down to 1/96th of the original.
if you model in INCHES:
-- Using a reduction factor, 1/96 = Reduction X 96
-- Using a scale multiplier, 1/96 = 0.0104167
-- Using a scale percentage, 1/96 = 1.04167%

Knowing that One Poser Unit equals 8 feet (96 inches) EXACTLY, you can calculate the factors for any other modeling scale. For example if you model in FEET you need to reduce the model to 1/8th of its original size:
-- Using a reduction factor, 1/8 = Reduction X 8
-- Using a scale multiplier, 1/8 = 0.125
-- Using a scale percentage, 1/8 = 12.5%

It really is simple once you understand the process, but explaining it is much harder to do, so I hope I havent confused everybody ;-)