Hey Greg!
I've been with N as both Partner & Customer, starting in 2003. I'm a CPA, I come at all this tech stuff from the 'accounting for the business process' mindset. I've always been responsible for the IT because I had to understand that stuff throughout my career to date.
You have to have someone that can interpret IT process to accounting process. I love NetSuite because I can 'see' everything, in one place. I've yet to find a process that is not (or can't be built) in the NetSuite platform.
ACS is the evolution (which is still happening imho) of 'IT services'. We used to have that as a department in every company.
ACS is like having a friend at N that really knows the technology, but more importantly, really knows you, your business, and your NetSuite instance.
It is 100% the same budget line on your business plan. But it's a 'service as a service'.
Question for NetSuite: Does the customer get to interview their point of contact? Important to have a good relationship there.
Anyway, you need a friend that can help you maximize your value from NetSuite. ACS is a great step forward with NetSuite serving that role in a more true sense of the relationship. Your ACS point of contact will have access to NetSuite in ways that partners cannot.
My 2 cents!