I have ACSS available between a NOS7 and Master 1 pre and then also between a Master 1 and Master 3 amp.. Also have 2 different cable models for each of the ACSS path, then a few different XLR balanced cable sets (with a preference for those from Morrow Audio.) I may agree the ACSS is less affected by cable changes than the XLR balanced, but I have one set silver ACSS and one stock ACSS set from Audio-GD and there is a slight difference with the silver a tad smoother (the lengths and connectors are slightly different though..so...). Using similar cables (i.e. the stock Audio-GD models), and also dissimilar models, when comparing the ACSS to the XLR balanced in my system - the ACSS is consistently more detailed with the higher frequencies more pronounced.. this may not be as evident with transducers with less high end output - my speakers have a 5+ db rise after 10khz which makes this stuff easily discernible. I think it is good to have the option, gives some opportunities to fine-tune the sound to your preferences and equipment.