I'm sure I do not have the answer.
I would suppose if you got the top barrelmakers together over an "iced tea" for a discussion on the subject it would be interesting...and there would be differences of opinion.
Then have another discussion with benchresters and another with theArmy Marksmanship Unit,....I do not think everyone would agree.
You might want to distinguish between cut rifled,button rifled,hammer forged,etc. Debate continues about which is best,and steel characteristics for button rifling are not the same as for cut.
One more thing the metallurgists can explain better...
The additives to improve machinability(surface finish) are generally detrimental to barrel life.
And to a degree,by more time,effort,scrap rate,etc (cost) a better barrel CAN be made out of tougher to machine steels,AND you will pay.
Then there is the problem of sourcing barrel quality steel...
Made from coal mines,Iron mines,steel mills.... where are those?