I agree that ACROS is at least as good as TMX. I do not agree that the old TMY ws the best 400 speed film. In the developers I used, the current version of Tri-X had better grain than the old TMY. I have some of the new TMY but I haven't had the chance to use it yet. Acutance is a funny term. When 35mm film was still considerd a miniature format various techniques were employed to make it look sharper and finer grained. One of these was acutance. My understanding of acutance is a heightened appearance of sharpness where lighter and darker tones meet. Developers which are good at showing this effect also typically cause grain to be more apparent. Some people like to use Rodinal with TMX to exaggerate the effect. I like the opposite strategy. I develop ACROS in Fuji Microfine. The edges still look sharp but they are much less grainy. If you shoot the same film in 120 size you will get finer grain and better sharpness than any 35mm combination. I also agree that tonality is very subjective. Most people I know think that the traditional films have better tonality than the newer high tech films.