It is possible. I've done it before. Just play all book moves and the opponent resigns, losses on time, or gets disconnected etc. and the game report considers it 100 accuracy.
The other likely way is the opponent playing a blunder early into the game. Imagine they hang their Queen in the opening. Now just about ANY move you play is still winning (provided you don't hang back your Queen or hang checkmate). This makes it easier to find best/good moves and that inflates the game accuracy. It is MUCH more difficult to find good (and especially "best") moves when the opponent keeps playing well.
NOT BY INTENTIONAL AGREEMENT
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