Here's an interesting photo of the muzzle of my Uberti 'Deringer' pistol. It clearly shows that it is the grooves or furrows that have been filed, while the edge of the lands has been just gently rounded. I tried several approaches to this treatment before I committed to having at the muzzle of my Virginia rifle: on scrap barrel stubs I filed grooves on one and lands on another. I studied too, the images in 'Steinschloss Jaegerbuschsen' where many if not most of the muzzles on those perfectly preserved 'stutzen' rifles have been filed. Satisfied I was headed in the right direction, I filed out the GROOVES of the Rice barrel on my rifle, after having cut a very gentle crown to relieve the lands. I too was concerned that I might diminish the accuracy of this otherwise excellent rifle, but it did not.
To achieve uniformity, and I feel that that is critical, I placed a brass rod into the bore over which I slipped a close fitting washer. I cut a notch in the washer so that I could insert a scribe in the notch, and used it to mark a ring on the muzzle's face which indicated the extent of where the grooves would end. I used a small chain saw file, having capped the end with a small rubber glue bottle stopper, to protect the bore from accidental contact in the bore. and I cut each groove by eye as uniformly as I could. Like Dennis, I polished the file work to 400 grit, and called it done.
And it does load easier than a simple crowned barrel. There is more room for the patch to fold and allows the lands to more easily 'engrave' the soft lead ball through the patch, without tearing or cutting it. Cutting the decoration in the LANDS would amplify this virtuous property, as BITW has explained.
It appears to me that upon studying images of Hawken rifles in Jim Gordon's 3rd Volume, that this was also a common crowning technique in the Hawken shop.