I have a friend that runs a dairy and he does this sometimes when he is using real expensive seman. I know the one time he bred the cow he was flushing with half a straw and used the other half on one of his better cows that was in heat that day. The flush went ok and he settled the other cow.
One of the guys in my area raised replacement heifers for dairy people and I think he would split one straw into 4 heifers and most of the time get 3 of them bred. But I also heard that dairy cows are very different than beef cows
i don't know about you, but i'd make a block for the AI gun that would be like a piece from the barrel of a ball point pen, that way you put equal amounts into each cow.