I beg to differ on the issue of panel lines "not being seen".
If you want to take "scale effect" and all that garbage into account, then perhaps there is validity in such a statement as, "Realistically, you shouldn't even see the panel lines...". But if you embraced the concept of "scale effect", then using the term " Accuracy, Schmacuracy" would be hypocritical at best.
On small scale models panel lines are, agreeably, WAY overscale. On larger models, like 48th, they are less so, but their prominence is more valid than on a 72nd kit. And if we're talking about Braille-Scale (32nd or larger) then the model would look positively barren without them.
The issues of raised versus reccessed lines and how to accent them, if at all, is purely a matter of personal preference. I personally don't want to build a model with raised lines, and the reasons cannot be explained satisfactorily. But to try and put it in as simple a manner as possible; for me, reccessed lines are easier to work with AND to replace if need be. They also just plain look "better" to me. Raised lines look horrible to me, but maybe not to someone else.
The issue of "accuracy" is also subject to personal preference. I used to be a rivet counter, but no more. There are still things that I must get absolutely right on my models, but I no longer make a big deal out of trivial inacccuracies.
I model as a form of relaxation. I am also something of an artist and I build a model with a bit of an artist's approach. Accenting panel lines, sometimes exaggerating them, to me is simply an application of this artistic approach. We have an inside joke amongst several members in our model club, "It might not be accurate, but it looks good!" That's how I approach modeling, partially! LOL
Anyhoo, TenchiMuyo81, if you'd like an alternative method for scribing lines then feel free to check out my humble website. Look on the "HOW-TO" page where there's an article on how to cut lines with a triangular jeweler's file. Here's the link:
www.spasticforplastic.1hwy.com
I apologize in advance for all the pop-ups!
Fade to Black...