Not for the first shot----but definitely ----Recoil matters after that.
Sorry, you are wrong. Recoil forces have no impact on accuracy, period, unless the
shooter simply lacks the skil to cope with it. More recoil makes you shoot more
slowly, but not less accurately.
On topic: 9x19 guns are probably, on average, more accurate than .40 S&W guns. I'd say this is mostly due to the fact that 9x19 guns have been around so much longer that alot more is known about what goes into making a 9x19 gun more accurate (think twist rates and so forth), and how to optimize 9x19 loads for better performance (think bullet design, powder types and charges, etc.).
Alot of .40 S&W guns appeared on the market in a short period of time that were not much more than re-barrels of 9x19 designs. It shouldn't be surprising if a wild variance in accuracy that people saw resulted. I don't think there is any logical reason why the cartridge is bad per se, but it is alot newer than 9x19, and it showed (especially early on). I saw extremely good accuracy from .40 S&W out of a 610 revolver, less so from the autoloaders I had in that caliber, which would sorta tend to support that point of view.
And for whatever reason, 10mm does seem to be accurate as hell even from stock guns like the Glock 20C I had. Not to metion if you go nuts and buy an AET barrel...