There are those with way more knowledge than I on the subject, but I will give you my opinion.
The only factory data that I have found to be close to whats listed on the box is Barnes Vortex ammo. Why, because they are located here in Utah. All of the other ammunition companies are located in areas that are typically lower altitude than Utah which means they have different everyday test conditions. Not to mention most companies like to exaggerate the performance in order to sell more of it and we have no idea what barrel length they are using to reach the desired number. On average, I have found factory ammo to be between 150-300 fps slower than whats listed on the box.
With regards to terminal ballistics, In most cases a lighter bullet can be pushed faster than a heavy bullet thus generating more energy over shorter distances. Ftlbs of energy is a formula of mass and speed. So to answer your question, yes. A lighter bullet can be pushed fast enough to exceed the terminal performance of a heavier bullet. Providing the bullet construction can handle the higher speeds. In your case, the 130gr Nosler BT has a SD. of .242 and with that type of bullet construction, I would refrain from pushing it any faster than 3000-3100 FPS. However, the Accubond that you are using has a SD. of .261 in addition to the type of construction it has, I would have no problem pushing that bullet at the same speeds or higher, providing they could be reached safely.
One final thing to consider is BC. Typically heavier bullets with the same construction, will have a higher BC than the lighter bullets. This means they will retain the energy they produce for longer distances. So a 130 BT @ 3100fps may outperform a 140 AB @ 2900 out to 400 yards, but beyond that the AB starts to pull ahead with regards to terminal ballistics.
The only factory data that I have found to be close to whats listed on the box is Barnes Vortex ammo. Why, because they are located here in Utah. All of the other ammunition companies are located in areas that are typically lower altitude than Utah which means they have different everyday test conditions. Not to mention most companies like to exaggerate the performance in order to sell more of it and we have no idea what barrel length they are using to reach the desired number. On average, I have found factory ammo to be between 150-300 fps slower than whats listed on the box.
With regards to terminal ballistics, In most cases a lighter bullet can be pushed faster than a heavy bullet thus generating more energy over shorter distances. Ftlbs of energy is a formula of mass and speed. So to answer your question, yes. A lighter bullet can be pushed fast enough to exceed the terminal performance of a heavier bullet. Providing the bullet construction can handle the higher speeds. In your case, the 130gr Nosler BT has a SD. of .242 and with that type of bullet construction, I would refrain from pushing it any faster than 3000-3100 FPS. However, the Accubond that you are using has a SD. of .261 in addition to the type of construction it has, I would have no problem pushing that bullet at the same speeds or higher, providing they could be reached safely.
One final thing to consider is BC. Typically heavier bullets with the same construction, will have a higher BC than the lighter bullets. This means they will retain the energy they produce for longer distances. So a 130 BT @ 3100fps may outperform a 140 AB @ 2900 out to 400 yards, but beyond that the AB starts to pull ahead with regards to terminal ballistics.