A recording does not have to be accurate, because it is the work of art. A reproduction of this work of art has to be as accurate as possible.
Exactly!
Very few recordings if any, since the advent of stereo have ever been recorded where the hasn't been some artistic decisions made in the presentation of the final product by the people behind the consoles. Even in the most minimalist 2 mic recordings things have been tweaked in the balance, tonality, etc. With classical and small group, minimalist recording attempts are made to reproduce the live event with a soundstage across the front of the room and many are truly outstanding.
As we more forward into modern popular, jazz, etc; you have zillion mics feeding a zillion channels with the final product becoming near as much the artistic production of the engineers and producers as the musicians themselves.
Much work is done in multich that not only attempts to use the ambiance to put you in a seat in the concert hall, but also as a artistic work of its own, with the production creating an immersive experience. Think of walking into a room with not just a painting on the wall in a frame, but where all four walls and the space in the middle becomes part of the musical experience.
In the sense of musical production there is no "accurate", there are only the choices that have been made in the way everyone involved have decided to present it to you.
Accurate is about having the ability to recreate the experience in the way they wanted you to hear it. The tonality and soundspace all being relative to that desire. Either your system can do that, or it can't.