hawken,
Yes, Benelli has told me personally that the SBE2 is designed with a high POI for exactly what you are saying, shooting under targets (bird or clay/skeet).
Unfortunately they do not give you the shims to truly lower it enough. The C shim is the lowest and I still pattern 6-9" high with many loads.
I've heard of guys making custom shims or using washers to achieve it, but not sure how well it works. Would be nice if someone offered a custom plastic or machined shim, but I don't know of any. Anyone here know of anyone? Or know of a way to shim a lower POI in some other consistent/reliable way?