It seems to me that a lot of opinions are based on concepts removed from practicality. John Browning came up with several types, the two most common being the dropping breech and the straight blowback. I've heard people say that the blowback is more accurate, or that the rotating barrel lockup is more accurate because the axis of the bore never departs from the sight point. To me those are silly arguments for weapons designed to shoot at less than 100 feet.
Arguments about inherent accuracy in a sniper rifle's action type mean more to me since very minute changes in the gun can have large effects at 200 or 500 yards.
So practically speaking the arguments are valid only where they concern reliability, and the tipping barrel does very nicely there.