there is no extra "accuracy" in the lower. However a nice trigger can make you shoot better. Most acurracy comes from the barrel, some can be added with a freefloated handguard. Most cost in ARs comes in the form of stocks, rails, grips, flash supressors, flip up sights, red dot/reflex sights and such, none of which add "accuracy". If you have a good trigger, barrel and ammo you will have done much of what is needed to have an accurate rifle. If you want an accurate rifle don't skimp in these areas.