Doesn't have to be locked back, but it clearly starts to move while the bullet is still in the barrel, and gas travels much faster than the bullet
It's really dependent on the rifle, Small Frame vs Large frame, you don't see in a 556 but you will see it in a 308, there are huge differences in shooting these two systems "well" as they are different in how they work in terms of recoil, recoil management and when the bullet is actually gone.
ARs have 3x the lock time of a bolt action rifle, so fundamentally you have to be perfect compared to a bolt gun. The hammer has to travel up and around strike the firing pin and then the machine begins it's job to operate. That movement has an effect if the shooter is not sound.
We certainly can, and do beat the bullet in terms of our movement before the bullet leaves the barrel and the carrier is certainly moving backward. The heavier carrier and buffer of the large frame can and will move things around.
A 20MOA base is only .11" different from front to back, a thousand of an inch is more than 1 MOA almost 1.75 MOA at 100 yards. So it's beyond the system it's into both our shooting and the system.
It also depends on where the gas block is in terms of the barrel length, the bullet weight and speed as well as the trigger system.
The system is moving it might not be locked back but it is in motion.