Carlos, had you not included the required answer question about what makes the Acrolink cable better, I would merely have blown off your incorrect statements about old American tubes versus new tubes.
Basically, you are wrong in saying that microphonics, noise, defective construction, and reliability are all that differentiates tubes. This is grossly inaccurate. Materials quality within, the capability of the individual making the tubes, the geometry of its construction, the level of the vacuum, and the level of quality control all also enter into the picture. If you just consider the Western electric 300B tube, you can see the differences. WE's last run was in 1988. These tubes are audibly inferior to those made in the 1970s and this is evident in the prices they get on Ebay. In turn the 1950-60s tubes are clearly better than the 1970s tubes. Finally, when Westrex sought to restart the WE 300Bs in 1995, these tube were a pale imitation of even the 1988s. Newer production seems somewhat better but still inferior to older production. I have 1995 production, 2006 production, 1988 production, 1976 production, and 1957 production. Chinese construction even with high QC and some design innovations fail miserably to have the realism evident in the old WE tubes.
I know what I hear when I listen to these and to some degree, these can be verbalize which on occasion I have sought to do so, but Fred is under no obligation to prove anything to you. So he prefers the sound, not the "flavor" on tubes that are rare enough now to cost $100. I prefer the sound of WE 300Bs that cost nearly $1000 per tube. If that is how I choice to spend my money what is it to you?
Certainly when you speak of tube choice as basically tone controls, so you can appreciate the concept of a more flat and accurate response as well as a capability to be more dynamic. I seek more accurate tubes.
The power cords are a similar matter. Build quality is hardly the only variation among power cords and you are being simplistic to suggest so. One comparison between two different cables was sufficient to convince me that I had to have one of them. Since that experience 18 years ago, I have found progressively superior power cables, but have been unsuccessful in finding ac filtering that I can use.
I am pretty sure that you are subscribing to the basic notions of those called "objectivists," who dismiss differences among tubes, power cords, etc. If you cannot hear differences don't think you can dismiss those who do.