I have heard "Never shoot in a boil" for as long as I can remember. As an F-TR shooter, in fact I will shoot in a boil every possible chance I get, and I've shot plenty of cleans with high X-counts under predominantly boiling mirage conditions. I hope for a boil. I
pray for a boil. I absolutely love to shoot in a boil and have never found any major changes in POA were necessary to keep my shots in the X-ring/10-ring.
My understanding of the old prohibition against shooting in a boil is largely due to the concept of diffraction. As described in Snell's Law, light passing through two mediums of different density will have a different angle of incidence in each medium that is proportional to the density of each. An example of this is how a straw placed in a glass of water looks. Viewed from different directions, the regions of the straw above and below the liquid appear to be bent, or even separated, relative to one another.
Yet we know in reality that the straw is a single straight piece of plastic. Likewise in target shooting, the idea is that the differing densities of warmer and cooler air currents (i.e. "mirage", of which a "boil" is one type) can cause the target center to appear to be in one location through the scope, but in reality you're not aiming at the spot on the target face you think you're aiming at due to diffraction of the image.
While this phenomena clearly occurs, I do not have a good explanation for why I seem to shoot so well in a boil, when so many shooters over the years tell you specifically not to do that. My guess is that the
actual displacement of the image when viewed through the rifle scope during a boil is not sufficient to move my true POA outside the X- and/or 10-ring. In that event, the effect of the boil condition for me is simply to take most, if not all, horizontal wind deflection out of the equation. In other words, for me it's more like shooting in a dead calm. I can imagine that my scope magnification (I rarely ever run the mag above 32X or so), and the specific conditions at the ranges I shoot most often may also be contributing factors. In other words, a "boil" condition at one range may actually be much worse than another, even though they might look the same to the shooter.
The bottom line is that you should actually practice shooting in a boil. The reason for this is to build some understanding of what it looks like and how it will affect your shot placement on the target. If you really don't like shooting in a boil, you can usually simply choose not to. However, if you have a some understanding how it can affect your shots, you will be in a position to shoot in a boil if/when it becomes necessary and maintain a good score. It's just another tool in the kit.