I'm not particularly literate on the subject, but I'm fairly certain this is not how it works. If the game is running vsynced at 60 frames per second and your monitor is on a 60hz refresh rate, no frames will be skipped and there is no delay. What is displayed is correct. This can only be noticable on higher framerates, as for example at 120fps, one frame will be skipped and between each frame there will be a tiny delay, although one not as big as you make of it and not even remotely enough to justify a custom offset even if you play solely by the visuals.
I'm not entirely sure how to calculate this on higher framerates and how they affect the hitwindows, but the visuals tend to be correct enough for as silmarilen already mentioned, just about nobody having an issue with it.
tl;dr: A refresh rate of 60 is more than sufficient to display a correct hitwindow.