And then you get security product who have the fun idea of removing privileges when a program creates a handle (I'm not joking, that's a thing some products do). So when you open a file with write access, and then try to write to the file, you end up with permission errors durig the write (and not the open) and end up debugging for hours on end only to discover that some shitty security product is doing stupid stuff...
Granted, thats not related to ACLs. But for every OK idea microsoft had, they have dozen of terrible ideas that make the whole system horrible.
This makes writing robust code under those systems a lot easier, which in turns makes debugging things when it goes wrong nicer. Now, I'm not going to say debugging those systems is great - SELinux errors are still an inscrutable mess and writing SELinux policy is fairly painful.
But there is real value in limiting where errors can crop up, and how they can happen.
Of course, there is stuff like FUSE that can throw a wrench into this: instead of an LSM, a linux security product could write their own FS overlay to do these kind of shenanigans. But those seem to be extremely rare on Linux, whereas they're very commonplace on Windows - mostly because MS doesn't provide the necessary tools to properly write security modules, so everyone's just winging it.