George, I'm hearing some anecdotal stories around here that indicate hunters are not happy with the Accubond LR. Hearing they are blowing up at short distances, and that they are designed to open quickly at distance and not for game within 400 y. I will see the Nosler folks next week in Bend at the Crimson Trace match, I will ask them about that.
msalm - Here in Central MT, we've shot quite a few elk with the Accubonds, in just about every caliber, with good effect in everything from 7mm-08 to 300 RUM. However, we're usually using the highest SD bullet we can cram in there, so I'd think you'd want the 160 class rather than 140 in the 7mm. Honestly, I don't think there is any better combo for elk than a 7mm Mag and the 160 AB (or possibly the 168 Berger).
I've seen the 140 Accubonds work well on cows and smaller bull elk in the 6.5 and .270 calibers. I can't say those won't work on big bulls, I just haven't seen much of it yet as most of the bulls I've seen were taken with larger cals.
There may be some who have shot big bulls with the 140 AB and maybe 130 Berger who can share info. I'd really be interested in what the distances and the angle were.
If my 6.5 SAUM comes back from GAP in time, I plan on using the 130 Bergers on deer and 'lopes (pulled a loper tag..yay!) and 140 Accubonds on Elk. I pulled a cow tag, and I would think the 140 AB in the 6.5 SAUM would work great in that application, and might be fine on big bulls, we'll see how it goes. I don't think I'd try 130 Bergers on elk, that's just me, but others here may have and would have better input. I haven't heard of anyone around here using Bergers in that 130-140 class on elk, but there might be some out there. I did see here where George shot a big black bear with the 130 Berger, that was impressive. Maybe he, Sendero or Psinclair or others, have shot big elk with the 130 Berger. Psinclair is from Glasgow and they certainly would have big bulls, and some long shots up there in the Breaks.
I do have several buddies who swear by the 168 Bergers in 7mm Mags, and have kilt several trophy class bulls with that combo.
The bottom line with big bull elk is that its a bit of a gamble anytime you shoot one. I'm sure someone will jump in here and remind me about all the Scandinavian moose taken with the 6.5 sweede - whatever. I don't know anything about Scandinavian Moose, and I'm not claiming to be an expert on Rocky Mountain elk, but I have hunted them for 37 of my 45 years and live around them year round. I'm around 4-12 dead ones a year, sometimes more. I've seen them go down to .243s shooting cheap bullets, and I've seen them shake off 300 WMs. Hell, I killed a young bull in June with a 9mm pistol because some Ahole left it in the middle of the interstate to die. The question is from what distance are you shooting that elk, what angle, and do you want to give yourself the best chance at putting it down without a sh*& show. I know several guys who hunt elk with 6.5 sweede and similar calibers, and they do great on cows and small bulls, but the question is big bulls and at what distance. Maybe over time, we'll learn that the 6.5mm 140 AB kills big elk dead at whatever distance you want to shoot them at, but at least in the circles I run in, hunters currently prefer the bigger calibers for big bulls, especially if you might be taking a longer shot (which can be common here).
Bullet placement, angle of shot, and distance you are shooting are just some of the many key factors. Modern bullets like the Accubond and Bergers are big improvements over many of the bullets of the past, but they all can fail. I think you have to look at what the bullet was designed to do and how the bullet performs over a wide range of samples. Maybe someone from Berger can jump in here, but I'd be surprised if the 130 Berger was designed with big bull elk in mind. I'd go with the 160 AB in your 7mm, and 140 AB if you are going to go after elk with the 6.5 SAUM.
Hope that helps and wish you good luck on your elk hunt. I'm super excited to hunt with the 6.5 SAUM this year, and very interested to see how these bullets perform in that caliber.