You want the BEST parts and 3/4 MOA accuracy? You want the best reliability too? Ignore what you have read so far if it differes from what is below
Upper
Larue Upper
Larue Rail
Noveske Barrel with pinned gas block (midlength gas system)
Global Tactical Super Duty bolt group with Ion Bond coating prefered or the MSTN equivalent (M16 carrier)
Gas Buster Charging Handle
Larue Scope Mount (SPR, SPR-E, or SPR-S)
Troy BUIS front and rear
Vortex, Phatom, or Blackout Flash Hider
A quality high magnification scope (9X minimum for max power and Leupold or better quality... if you only want the BEST look at US Optics and S&B PMII)
Lower
Any quality forged lower (RRA, LMT, CMT, etc)
or a billet lower (Sun Devil, Magpul, etc) it really does not matter
Geissele 2 stage trigger, DMR version (it will not come misadjusted and is the BEST trigger you can buy and is used by the Army Marksmanship Unit)
MIAD, Egro, or Sierra Precision grip (depending on right/left handedness, preferance and hand size)
Stock with good cheekweld, adjustment, solid lock up (LMT SOPMOD, Magpul UBR, etc)
9mm, MGI RRB, or Enidine buffer
Good mags (teflon USGI, PMAGS, HK mags, etc)
With minimal tools you can assemble all this yourself and have a quality 3/4 MOA capable rifle with all the BEST non custom parts available, minimum recoil, and extremely high reliability.
I highly doubt you want the BEST parts though. You will probably use about half to two thirds what is listed. The above rifle is thousands of dollars.