Have to be careful with terminology here: in a shell I would refer to integration points (IP) through-thickness, but in a planar element I would refer to either gauss or integration points. Again, I would say that the most accurate stresses should be obtained at the INTEGRATION points (which I also rather lazily call GAUSS points, and you're quite right in picking up on that). However, if you have a single rectangular/square element with a single integration point - located at the centroid of the element - then in this instance you would expect the stresses to be as accurate as the IP stresses. It all depends on the element IP structure. For a multi-IP element, the centroidal stresses I'm sure will be an extrapolation of the IP values, hence not as accurate.
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