before you even consider lapping the lugs... determine if they even need lapping... contact area and contact from lug to lug are teh reasons they are lapped....

aside from that... many factors come into play with "accuracy"... i find that most of the time you can significantly cut group size if you work on yourself before you work on the rifle...

My sequence of events on a "new" rifle is making sure everything is "correct" before shooting it, meaning bases and rings are properly installed and tightened and the stock to receiver interface is secure... so on and so forth.... then i generally take osme weight off of the trigger... and go from there...

if you are going to have work done to the rifle... there are a lot of things to do to make it all work together... just lapping lugs won't get you anywhere unless maybe one is touching and the others aren't...