Gino: Going back to that part of your question aabout different brands of rifles, I'd venture that many of the differences would be as much luck as anything.
Today's equipment is so good, compared to 40 years ago. A "low cost" or "low grade" gun whose barrel was the first one rifled with a new "cutter" could be better than a "high grade" barrel rifled with a nearly-worn-out cutter. Differences in accuracy might come down to how often does a given manufacturer replace worn cutting tools and bits. Other than this sort of wear, computer-controlled equipment provides an incredibe degree of accurate repeatability.
Referring to Jim Keenan's comment about stresses, the latest trick is cryogenics. The barrel is cooled down to that sort of temperature, minus 250 F or more, and warmed back up at a controlled rate. This relieves internal stresses in the steel caused by the original machining operations. The result is less effect from heat (twisting, warping, bending, whatever) as a string of shots is fired.
As for the rifling itself, you can find as many arguments as there are barrel-makers and gunsmiths--and maybe shooters! I have a Weatherby in .30-'06, made in Germany around 1970. It probably has around 4,000 rounds through it. It still shoots 1/2" to 3/4" groups. Obvious question: If 4,000 rounds does not "wear out the barrel", but must have caused some wear and rounding of the original sharp edges of the lands, what effect could there be if a rifling-cutter is new or worn? Damfino.
I guess that's why I harp on the bedding. In 20 or thirty different rifles of different alleged qualities, my re-bedding has always made an improvement.
"Arcane magic, My Son", said the Old Fart.