I don't think you have to choose between consistency and accuracy. In general, most issues that relate to consistency don't affect accuracy. For example, if you always use a particular tag type to record a particular type of data, it's unlikely that will affect the accuracy of what you recorded. If you do find that consistency (or some other factor) negatively affects accuracy in a particular circumstance, explain the issue in the relevant source citation (my choice) or perhaps in a memo. Be consistent in where you enter your explanations.