The trigger on the ACR may be contributing. As far as the optic but are top notch, but to be fair I would swap and just to see the results. I don't think they would be any different. Muzzle devices play a part in the recoil yes that is true, but not to the point I am speaking of. My AR with a A2 birdcage seems to have less. Do misread my results. I am not against the ACR or I wouldn't have spent close to 3k on rifle and optics, I would like a 1:8 or 1:7 barrel option. My guess is that with some changes my result might change, but why should I have to at that price point right out of the box? The ACR charing handle is is better design...
I'm glad you're not closed minded to this (ie-willing to switch optics, etc.) the muzzle device can play a role, but not with first shot accuracy. The only disparity would be with follow-ups or an evaluation of the recoil. I had the same brake as the SCAR on my ACR and it had much less recoil and muzzle rise. That's the point of having a muzzle brake. SCAR, frankly has more need of a muzzle brake because it's lighter (accentuate the positive).
Changing optics would be a good idea for a fair comparison.
Frankly, I'm surprised to see that your results with heavier loads was so poor with the ACR. One user here tested the ACR barrel and found it to be a 1:8 twist. In fact many variable load tests for the ACR that I've seen online and in magazines puts better groups on the heavier loads. It seems to work best with a 62gr in my experience. If you get closer to 77 or 79gr, you might be stretching a bit, agreed.
Still, a decent function test. Just surprising. That's my .02. Also jealous that you an afford to get all that gun money together. Have fun.