The F mount is 1mm longer in register plus the adaptor so any lens able to reach infinity on the F mount with adaptor would well overshoot on an M42 camera. I used a micrometer to set my adapter, and with a 50mm f/2.8 M42 Zeiss Jena, that overshoots infinity just a little. I don't think lens calibration was that exact back then. I calibrated my 100mm shown here by using the moon. Now just before the lens hits the focus stop I can feel the helical just starting to bottom out.
I used to spend hours with a ground glass and a loupe calibrating my old rangefinder cameras. Bit of a waste of time really, but at least I learnt something - and got the cameras working their best.