I've got a really killer 6.5Grendel. When I built it at first, it shot about .33MOA group, a 1/3" hole at 100m. This with a 7.62 ACOG and a KAC FF rail and an RRA two stage trigger. It did have a cut rifle, 20" Satern barrel in it though.
I've since upgraded the upper to a VLTOR MUR-1 and built up a Noveske receiver with a Geissle Hi-Speed trigger and the Magpul MIAD grip and aluminum trigger guard I like. Gasbuster charging handle, same KAC FF rail and Harris bipod. It then wore a Leupold Mk4 2.5-8x scope. Still shot .33MOA.
I've since then put a USO 3.2-17x scope on it in a rigged mount that seems to be working fine (although I'm working with ADM at the moment on a new cantilever one piece bolt on (or QD) mount for USO scopes with TPAL). It has a JP Ent. full mass "tactical" carrier in it --super smooth. Still shoots .33MOA. I learned a valuable lesson here, just get the scope for the intended purpose only, nothing more, because as long as it's a good optic, it won't affect accuracy at all (though I don't have full faith in my current mount, USO rings on a Larue QD riser, but until ADM can get this prototype finished, then I'm stuck with it).
Of course it'll shoot wider than .33MOA, it doesn't like SMK's too much so it only prints them about 1MOA. But it LOVES 120-123gr. ballistic tip bullets. Nothing parts-wise changed the rifle into anything more than a more user friendly weapon. That's it. The only changes that could reliably be affected came from ammo --which would lead one to believe if nothing else done to the rifle changed the accuracy, but a few cents worth of lead did, then it seems the barrel played a role here. I also know that a FF tube is critical for accuracy in an AR (or FF in general) because that affects the barrel --groups open up and shift with positions with regular handguards or KAC non-FF rails. This rifle started with a FF tube from the beginning.
Bottom line: accuracy resides almost entirely in the barrel from my experience, 95-99% given to the barrel isn't a stretch, but besides getting a good barrel, you also need to FF the barrel and use the optimized loads for it. This is assuming of course that everything else, receiver, optics, mounts, etc., are all up to par.