It would be very rare (I have never seen one) on an M39 or Tikka 91/30. However, it is more encountered on 28/30's, 28's, and 27's (not common, though). They are pretty common of captured M91's, however.
The pre-M39's were the war-winners, doing the lion's share of combat when compared to the M39. They will have been shot the most and so are more likely to need counter-boring. However, remember that they were well-cared for, even during war. In Finland, even in desperate times, there is no difference between wartime emergency construction and peacetime. They did it right every time.
Remember, too, that the 28/30 was the most accurate Mosin ever made, as a model, prior to the TAK-85 more than 50 years later. Counter boring increased the accuracy, and on a rifle that already has a free-floated barrel, shimmed action, and modified two-stage trigger, you are likely to find accuracy to be excellent for a military rifle.
Ash