I am contemplating purchasing a annealing machine for the usual reason of extending brass life...but more importantly to improve accuracy by normalizing neck tension. Some competition shooters are annealing their brass every time they reload for maximum accuracy. My question is when, in the brass preparation process, is it more beneficial to anneal the brass...prior to FL or neck sizing (and possibly neck turning) or after? Does it make any difference in accuracy when you anneal the brass?
The issue with annealing is getting an accurate and consistent annealing temperature and time. A good machine can solve the time part, but not necessarily the temperature bit. Each time you set up, you can get a different temperature. Some information I have seen suggests that the best most consistent anneal is the one from the factory with a new cartridge, especially if it is Lapua brass. After that home annealing is much less consistent. So if anything home annealing probably reduces accuracy.
I think the number 1 rule is to keep your cases separated by the number of firings. They toughen up each time you fire and resize them. You do not want to mix once fired with 3 times fired, or annealed with non annealed.
The standard practice is to anneal before you size your brass. Turning does not alter the brass much so you can anneal before or after. But, keep in mind that most competition shooters are sizing with either a bushing die or a custom sized neck or FL die. They size down the brass the very minimum amount. That alone helps extend the life of the brass.
And last especially if you are bushing or custom neck sizing, there is an option to not anneal, and just let the brass toughen up in a uniform manner. With minimum resizing your brass will still likely last 20 firings.
Last, it is my opinion, but it is based on actual testing, but I think much of the home annealing done, even with the fancy machines is at too low a temperature. Brass anneals very slowly at 750 deg F. It takes several minutes at that temperature to do anything, not seconds. So, while some are annealing every firing, they may be doing essentially nothing, other than burning up some propane, and putting a nice color tint on the necks of the brass.