That's a theory I've never heard before.I always thought that a barrel with a liner in it should be more accurate than a barrel in the same caliber with no liner.
My theory was that the vibration induced when firing would be nullified by the grain structure of the different tubes. I had a couple of barrels relined and neither of them showed any improvement and in fact I was terribly disappointed. I thought I was going to have a secret weapon to defeat my competitors!