thelewa is one of the best acc players ever, yes. Overall? I'm not sure, never seen him do any of those completely crazy HR or DT runs, nor FC on incredibly hard maps that just a few have ever FC'd. I've seen him push his limits and that's when his accuracy goes lower, because he is playing stuff out of his league which he will eventually be able to properly play when he gets better, that's how it works on every game, like it or not, you won't get better fast by playing stuff you can easily do. There are still many random asians who played way less than him and got scores that yet have only been achieved by a select few (some very hard HRs like Deep Space, or several crazy DTs).
And about high end acc wars on HR, yeah, lewa is top tier, but those scores in the end up being pure drill until you get a higher score (not acc) than the other guy, which any pro players like that will tell you it's just about that, just retry the map till you don't get any random 100 and do all streams properly, it's not like lewa or rrtyui can reproduce their scores with that very same accuracy (or better) on every try, since they get that out of lots of plays. I mean I don't know if lewa is better than rrtyui on that, or Cookiezi, all I know is players on that tier all can get that epic accuracy if they try hard enough. Yet when we talk about extremely hard shit then you see the huge difference there really is on some stuff.
I suck and if I play stuff I can easily play then I'll get always over 99%, cause I will read everything properly, I will hit everything on the right timing, and will be able to consistenly stream when I have to, then when I go play harder stuff (pushing my own limits) my accuracy will go lower because I'll get more 100s on streams (harder streams), misses, and maybe misread something which in the end means lower acc because of more misses or 100s. When you get as good as lewa you will get that very high accuracy on harder stuff, and then when he plays really hard stuff (which is hard even for him) his acc will be lower.
Like it or not even if Aqo sometimes talks shit he is completely right when he tells you there are ways to improve faster,
Rucker himself recommended Salvage to map something himself full of 1/2 at high BPM and play it several times to improve, which is some of Aqo's suggestions that make many players mock him. You can have a million plays and still be worse than a guy with just under 50k plays, it's up to how you use those plays. You have players like
Iris who have many top tier scores, and look at his plays, he used Spun-Out tho so you might say he has 40k plays or something, yet he can beat lewa on some scores (No pain, No game) and do crazy DTs just a few can do. Another example is
Torein 13rd who could do some DTs only Cookiezi could do back then w/o really being active at all.