Yes Neil, sorry I wasn't very clear (probably distracted by thoughts of Boston Creams? ) – 2% is the desirable 'accuracy' of the test gauge I believe – mine are 4" Budenburgs and I understand that they are made to that kind of quality.
Smaller gauges (as fitted to the boiler) can vary in design (and their % accuracy) but the key thing is that they can be 'red-lined' to show the boilers working pressure (Pw) reliably. As far as I'm aware, that's all that's required when testing them (e.g. no other markings or graduations)
Brian, safety valves can be set using a test rig but where 'inspection' is required, they are also tested as part of the 'Steam' (and accumulation) test. Basically, the valves have to open at (or slightly below) the working pressure and also be shown to release enough pressure to keep the boiler below Pw + 10% under maximum firing conditions.
Regards,
IanT