Actually the question was worded poorly. I assumed that the poster is asking where the barrel is pointed in relation to the aiming point. Asking where the barrel is pointed when the firing pin impacts means nothing, the barrel can be pointed anywhere when the firing pin impacts; up, down, left, right, where ever, you need to ask where it's pointed in relation to something. Since the answers all include references to the aiming point I'm assuming that the original question should have been -
Where does the barrel point, in relation to the aim point, upon firing pin impact.
Then all of the possible answers would make sense. Especially since the poster was obviously trying to distract people in to assuming that the sights were part of the offset (as many posters have done). The sights have nothing to do with the problem, the question asked where the center axis of the bore is pointed, not where the sighting line is pointed.
If the poster asked where the sight line was pointed in relation to the point of aim, at the moment of firing pin impact, then the answer would be pretty simple (assuming that the shooter had a good firing position) - it would be directly at the point of aim, there would no complex math formula to interpret, the offset would be zero.