Just to add my own line of thinking to the shooting/goal scoring debate...
PoP has alluded to the classification of skill as being integral to unpicking the problem. Finishing is clearly an open, externally paced skill. There are aspects of the conditions of each shooting chance that will always be different.
In addition, the result of the shot is also an externally affected factor. A bad shot can result in a goal, a good shot can be saved etc.
In order to simplify this debate, consider it like this. If the skill of shooting was a (largely) closed, internally paced skill, like a golf shot, or a place kick in rugby, the typical dispertion range would be around 8-12% for an elite player. That means for a 100 yard golf shot, you'd be within 8-12 yards of the target. A 40 yard place kick would have an error range of 3.2-4.8 yards. We can therefore assume that a striker would also have this range of error in their shooting in a closed, self-paced situation. So a 12 yard penalty kick would have a range of 3-4 feet.
The open and externally paced nature of shooting in football means that the amount of error in a shot could increase, but this would be influenced by the effect of the new variables. A situation in open play where the striker has time and space would have a closer resemblance in terms of error to the penalty.
We can assume when talking about elite strikers that their shooting skill levels in 'safe' environments are comparable to one another. This is the case in all the sports I have seen data from. Where differences will occur in competition will be largely affected by the variable nature of the situations they find themselves in, and the skill of the player at managing those situations (mentally and technically).
The only true way of measuring the ability/skill of the striker at managing these situations would be to measure the accuracy of shots as a % error. This would require the researcher to know where the striker was aiming. Measuring the outcome alone is quite misleading as the outcome is affected significantly by external factors.