Seating bullets to different depths in revolvers usually doesn't matter to accuracy EXCEPT
(1) when using wadcutters,
(2) when there are more than one case length that can be fired in the same gun, for example: .38 Special and .357 Magnum; .44 Special and .44 Magnum; etc.
The concept is not related to "jump to the rifling" but rather the jump to the bullet-diameter section of the chamber/throat.
When a full-diameter section of the bullet is not placed into the same diameter throat section of a revolver cylinder, gravity makes the cartridge sit slightly out-of-alignment with the axis of the chamber. When fired, this slightly deforms the bullet as it is forced out of the case and into alignment. That deformation makes a slight difference in accuracy in a gun/load combinaton that is potentially very accurate.
That is why I always seat my full wadcutters out of their cases far enough to have them enter the chamber throats, and one of the reasons I shoot Special-level loads from Magnum cases instead of Special cases.
Testing has shown me that this makes a difference in several of my guns with my best loads, when shooting from a rest at ranges like 25 or 50 yards.
But it is probably not much of an issue with the way that most people shoot off-hand.