Indeed, pros regularly go from 300apm average to like 800apm during critical fights, but only for a minute (maximum). Humans _can_ go well above the 300apm average and do so. (Indeed, keeping your hands warm and performing "useless" 300apm in the early game is critical to keeping the blood flowing and your fingers ready for the middle game).
Nonetheless, the ghost micro that Pluto demonstrated is demonstrably superhuman. No one clicks that fast or precisely with the mouse.
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Indeed: the only way humans reach 300apm consistently is because of _keyboard_ shotcuts. Tapping buttons on a keyboard (which don't move and are always consistent) still counts as an "action".
A "mouse action", which requires you to move the cursor, and then click accurately on a moving unit, is far more intensive than clicking "55" to recenter your map upon your starting Hatchery (assuming classic handstance: Zerg often put the starting hatchery on 5 and their middle or index-finger on the 5 so that their pinky can reach s and d, for "select larvae" then "drone").
The keyboard shortcut of "55sd" is 3 actions, but far easier to perform than the 3 actions of "select ghost -> lockdown -> target".
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I believe Slayer Boxer's famous ghost micro was accomplished with hotkeys 1234567890, so he could set off 10 lockdowns with 1l-click 2l-click 3l-click 4l-click 5l-click 6l-click 7l-click 8l-click 9l-click 0l-click. And that was a long time ago: it probably was a SlayerBoxer exhibition match (ie: he agreed with the opponent to go ghosts and the opponent to go battlecruisers before the match started, so that it was more of a crowd entertainment game rather than a serious tournament).
This is the human limit of ghost micro, 10 precise lockdowns into a nuke. And only if _EVERYTHING_ was lined up for it and the opponent is even (mildly) working with you to try to make the most entertaining game.
What Pluto is doing is so far outside of normal... that its nearly useless for us to study. I dunno, maybe some deeper analysts will look at some other tidbits of Pluto's build orders but I personally think its APM feats / clicking feats are just too far outside of human that there's no way anything else is worth studying.
I think there's an argument that Pluto's TvT game is at least somewhat realistic and maybe humans can learn from it. But the jury is still out, people are still trying to analyze these games and understand the techniques, strategies, and tactics.