If you spin a light bullet too fast, groups can open up very noticeably at longer ranges. Most guys who shoot 55 grain bullets from .243's end up noticing this sooner or later.
Wind does have a more noticeable effect as range increases, but since you exclude wind in your question, we'll leave that alone...
If your groups are opening up vertically, muzzle velocity differences could also be a problem. You may not see a 100 foot per second spread at 100 yards, but at 300 yards you will.
In many cases, the shooter has simply gone to another shooting discipline, i.e. prone from the ground at 300 yards, whereas he was shooting from a bench at 100 yards--and this may account for the grouping problem.
Scope parallax can cause problems at different ranges. If you're not sure what I'm talking about there, do a search in these pages on "parallax."
Dan