I've been using ipisoft recorder and studio for a little over a year now. Through almost every conceivable experiment I've determined that the best way, when possible, is to use the PS3 Eye camera set up. Haven't officially gotten distributed recording to work between PCs, but I just got a macbook pro that's partitioned for windows and did a successful distribute record using two PS3 eye cameras. Didn't officially record.

Now,
If you know the PS3 eye setup, you also know that a lot of variables come into play over the kinect. Clothing fit and color, light, and most importantly SPACE to shoot. From a single PC, I've gotten 6 PS3 cameras to record at once 320x240. Any more than that on my Asus, and failure is imminent. Kind of ass-quality, but it works well enough. Distributed recording should allow me to double that number to hopefully 12 cameras and if there's a time, a reason, and space to do it this way, I will absolutely do it this way every time. Never Kinect.

With that said,
Setting up PS3 Eye cameras can be a pain in the ass. During my hardware acquiring, I purchased an Xbox One Kinect and a USB adapter cable. At the time, I paid $250 for the cable because I thought they were fleeing the earth forever. Now, I can find them on eBay at half the price.
I have only successfully tried a dual Kinect 360 and I did this from the same PC. The calibration process for the 2 Kinect 360 cameras was to wave a rectangular piece of cardboard in front of the sensors so they could tell where you were in space. I read somewhere on this forum that you would calibrate the Xbox One Kinect cameras (if more than one using a 2nd PC) with a light, similar to the PS3 calibration setup. So, I'm a little confused.

Alone, a single Kinect either 360 or One does not require a calibration file; one angle, one shot, that's it. No calibration required.
For a dual Xbox One camera setup on 2 different PCs and distributed recording, can someone tell me what the way to calibrate is? I want to consider this method because, in a hurry, Kinect does a good job recording. I'm not thrilled with the Xbox 360's dual kinect floor tracking which has a lot of wiggle. The Xbox One seems to do a better job, but I really need to see this with 2 cameras recording at the same time to know for sure. One camera no matter how good it is won't get any hidden body parts and between 2 Xbox One depth sensors (not sure if you can do 3 or more), I want to know if this method is feasible and what kind of calibration is required.

So to summarize this long post:
Xbox One - Distributed Recording between 2 PCs - is it possible?
If it is possible, do I need to calibrate?
Exactly how should I calibrate if I need to? Cardboard method? PS3 light tracking method? or neither and a 3rd method I don't know about?

Distributed recording with multiple Kinects v2 (including XBOX One version) is possible. Actually, at the moment this is the only way to record with more than a single Kinect v2 due to restrictions in MS Kinect SDK.
http://docs.ipisoft.com/Distributed_Recording

As always with multiple cameras, you need to calibrate. Both methods can be used for 2 Kinects - either board or light. But the latter is preferred for better accuracy.
http://docs.ipisoft.com/User_Guide_for_Multiple_Depth_Sensors_Configuration#Calibration

thanks for such a quick response.
I haven't gone back to the xbox 360 kinect but I do own 3 of them. Never seemed to get that right but always thought I needed the cardboard method for calibration. Before i get a second Kinect V2 and adapter, I understand fully that I can use the Ps3 light track method for those sensors.....but I can I do the same for the 360 kinects as well? Never was a big fan of the kinect because of the feet tracking issue, but it's of course way easier to record with it. If I had 2 PCs and 4 kinect 360s, could that help? Still trying to find the most effective way to do things. As much as I love the Ps3 method, it's a pain in the butt to get the space and right environmental conditions in which to shoot. Would love to go back to the Kinect and preferably V2 if it's worth while. I understand completely that frame rate will drop with Kinect, but I don't need everything to be 60fps....though I'd love it if it were:)

You can use distributed recording with Kinects v1 as well. For 3+ depth sensors only the light calibration method is available. Mocap Studio simply won't let you to use the board method for such videos.

However, 3 or 4 Kinects v1 won't help you with the feet. They only help to avoid occlusion issues.
The feet tracking is bad because of poor actual resolution of depth data, especially near the floor.

Kinect v2 does much better job in terms of depth data quality, so the feet tracking is substantially better compared to Kinect v1. But still worse than with color cameras.

sounds like it's worth it to invest in the Xbox One Kinect method. If even for just the feet and the feet are nightmarish when they don't stay on the ground.
Thanks so much for your responses!
I don't use Kinect it as much as the PS3 method which I love but I want to consider it just because I won't always have a giant gym bag full of clamps, light tripods, and ps3 cameras, and a SPACE to shoot that I know Kinect is more accommodating for.

this is 4 ps3 cameras in my back yard:
https://www.youtube.com/watch?v=J0-RNRAhF1A

this is 6 ps3 cameras in a studio as a finished project:
https://www.youtube.com/watch?v=l0zeFk54y7g