Accuracy is in the barrel. IF you are after the best, then have the best. barrel done by someone like white oak and you are done.
Are you talking about buying an upper receiver without barrel and then buying a quality barrel to add to it?
I’m not rost so won’t answer for him. But I’ll say that’s it yes. What’s more it’s fun. Have a vice on hand, a mag block, and a torque wrench. Pull the bolt and take it apart while you’re at it to see what makes it work so you might understand what happened if one day it doesn’t. Take a look at the trigger while you have to lower receiver open for the same reason. Outside of the recoil spring assembly in the buttstock you pretty much have the operation covered.