Ghost perk has no effect over 300 sneak.
Thats true.
I guess you could find it yourself, but there it is:
Observer's maximum sight range is reduced, based on opponent's relative direction: 0%, 20%, 40% and 60% (for front, front-side, back-side and back respectively). For sneakers, the following algorithm decides the visibility:
First, raw Sneak skill value of the opponent is taken. Then the following boni are applied:
For being next to a wall (1 hex, or 5 with Ghost perk): +30.
For being hidden behind an object (there is an unpassable scenery between the opponent and the target no more than 2 hexes from the opponent): +60.
For using Stealth Boy: +60.
At this point of calculations, Sneak is capped at 300. Then the following penalties are applied:
For opponent's relative direction: -72, -36, -12, 0.
For wielding weapons: -36 for two handed rifle in active slot, -72 for heavy weapons in active slot.
For wearing armours: -36 for Combat Armor and variants, -72 for Metal Armor and variants.
For running: -60, unless with Silent Running perk.
The opponent is invisible whenever its distance from the observer increased by final Sneak/6 is larger than observer's FRONT sight range (regardless of the actual direction).
Everything said when sneaked is downgraded to whisper.
Active Motion Sensor reveals all critters in 15 hexes radius (whether behind a wall or not). It consumes Small Energy Cells and Micro Fusion Cells. Use Science on it to see remaining charges.
Stealth Boy disappears on use and grants a 20 minutes long Sneak bonus. Consuming more resets the timer to 20 minutes.