The TomTom doesn't have a listing of every address in the US. It just knows that on a particular road segment the addresses start at X and go to Y with, say, the odd numbers on the left and the even numbers on the right. When you ask for an address in the middle of that road segment it interpolates where it thinks that house should be.
If the road segments are long and the houses not spaced regularly, the estimated location will be less accurate. And of course some areas have very accurate map info and some have less accurate.
My house was bang on the money, but other houses I've gone to have been off by as much as 50 feet or so. Just don't expect it to get you right to the driveway and you'll be fine.
The POIs in the unit are similarly mixed, because generally they produce them using address databases and geocoding, which has the same issues. If the database of road segments they used to do the geocoding is better than the one in the unit, then the POIs will be more accurate than the addresses. But it's not always the case. I've had POI locations that were way off, but entering the address manually took me right there. Probably the POI was generated from an earlier, less accurate road database.
Don