How well made and how consistent the bore, surface, lands & grooves are in a barrel will effect accuracy. The Chrome lining can NOT be laid down perfectly consistent, but still very consistent.
There are plenty of CL barrels that are better made and more consistent than cheap non-CL barrels, and thus are more accurate. Keep in mind, its an all things being equal, the CL may take away a "tiny" bit of accuracy. Very few things will be equal between a lot of choices in barrels, unless you are choosing the exact same Make/Model/Manufacturer with an option for CL or Non-CL. The difference in accuracy is usually less than most shooters can ever detect as well. Bench shooters are the one that avoid CL for the tiny loss in accuracy.
The military, which use their rifles in far more severe environments than most recreational shooters, have found CL being well worth it.
For a recreational shooter, CL is NOT necessary, but the barrel will last longer (slower wear) and be easier to clean. Nothing wrong with going one way or the other for a typical recrational shooter.