Sort of, Paul. The ACS3 is just a better heat-sink, previously they were pure copper but in this one I'll assume it's the same, except you can't see the base of the HS, just the cover. At Anandtech they reported that the eVGA with ACS3 overclocked a little more than the others.
If the price is right for that ACS3 version of the eVGA, I'll probably break out the piggy bank and order it.
I looked at the adds for this week and I don't see a damn thing I want, my plans for a 50" DLP are now canceled as now the new thing is 1080P and they're too expensive, so I'll wait till next year when they become a little less expensive and get a 1080P TV.
So my TV money for this year may end up in a GTX after all.